Authors
Abstract
Studies regarding of auditor rotation due to the effects on auditor independence and audit quality, is very important. Auditor independence affects auditor – client relationship and finally will be useful to audit quality and earning conservatism. The present research examines the relation between audit firm rotation and earnings conservatism. In this research for conservative representation of the profit before tax is applied. By examining 63 companies listed in Tehran Stock Exchange during the period 1384-1389 and using multiple linear regression analysis, The results indicated a direct and significant relation between audit firm rotation and reporting earnings Conservative Companies listed on the Tehran Stock Exchange. The findings of this study revealed that by audit firm rotation increases conservatism in reported earnings The companies listed in Tehran Stock Exchange.
Keywords
- .7.. 70. :)0.( مدیریت سود"، فصلنامه بورس اوراق بهادار، 0
.7 بنی مهد، بهمن، مراد زاده فرد، مهدی، زینالی، مهدی، 0.17 ،"رابطه بین تغییر حسابرس مستقل
- .050 10 :)00( و تغییر اظهارنظر حسابرسی"، مجله دانش حسابداری، 0
.. سازمان بورس و اوراق بهادار، ) 0.01 . دستورالعمل مؤسسات حسابرسی معتمد سازمان بورس
.)0.01/0/ اوراق بهادار)مصوب 0
.0 حساس یگانه، یحیی، جعفری، ولی اله، 0.01 ،"بررسی تأثیر چرخش مؤسسات حسابرسی بر
کیفیت گزارش حسابرسی شرکت های پذیرفته شده ذر بورس اوراق بهادار تهران"، فصلنامه
- .07 70 :) بورس اوراق بهادار، . ) 1
.0 کرمی، غلامرضا، بذرافشان، آمنه، 0.00 ،"بررسی رابطه دوره تصدی حسابرسان وگزارشگری
سودهای محافظه کارانه در شرکت های بورس اوراق بهادار تهران". پایان نامه کارشناسی ارشد،
دانشگاه تهران.
.1 ملکیان، اسفندیار، عبادی، محمد، 0.15 ، "بررسی اثر تغییر شرکای حسابرسی برکیفیت
حسابرسی" پایان نامه کارشناسی ارشد، دانشگاه مازندران.
7. Azizkhani, M., G. S. Monroe, and G. Shailer. 2007. Auditor tenure and perceived credibility of financial reporting. Working Paper, Australian National University.
8. Basu, S., (1997). "The conservatism principle and the asymmetric timeliness of earnings", Journal of Accounting and Economics 24(1):3-37.
9. Chen, C. Y., C. J. Lin., and Y. C. Lin. (2004). "Audit partner tenure, audit firm tenure and discretionary accruals; does long auditor tenure impair earning quality?" Working paper, Hong Kong University of Science and Technology.
10. Chena, C., Lung G., and Fu-Hsing, C. (2009).Strategic auditor switch and financial distress prediction, empirical findings from the TSE-listed firms, Applied Financial Economics. 19: 59–72.
11. Chi , W., and H. Huang .2005," Discretionary accruals .audit firm tenure and audit partner tenure : empirical evidence form Taiwan ". Journal of Contermporary Accounting & conomics 1 (1):1-65.
12. DeAngelo, L.E.(1981a) ."Auditor indendence," Low – balling ," and disclosure regulation ",Journal of Accounting and Economics ,Vol.3 No .2,pp.113-127.
13. Hamilton, J., C. Ruddock, D. Stokes, and S. Taylor. (2005). "Audit partner rotation, earnings quality and earnings conservatism". Working paper, University of Technology, Sydney, and University of New South Wales.
رابطه بین تغییر موسسه حسابرسی و گزارشگری...... 171
14. Jenkins, D. and U. Velury. (2006). "Does auditor tenure impact the reporting of conservative earnings"? Working paper,University of Delaware.
15. Krishnan . G.2007."Did Earnings conservatism increase for former Anderson clinets ? . Journal of Accounting Auditing and Finance 22(2):141-163.
16. Lindscheid, F., and Pott, C,. and Watrin,. C. 2010. The Effect Of Audit Engagement and Review Partner Rotation On Audit Quality. Working Paper, Institute of Accounting and Taxation of Germany.
17. Lowensohn, S., Reck, J., Casterella, J., and Lewis ,B.2007. Empirical Investigation of Auditor Rotation Requirements ". On line http://www.ssrn . com.
18. Mauts R.K.and H.A Sharaf .(1961) ." The Phylosophy of Auditing ". Evanston American Accounting Association.
19. Stefan T.k, Georgios G, Ioannis S, Konstantinos Z.V. (2011) "Audit firm rotation, Audit firm tenure and Earnings conservatism".International Journal Of Business and Management. Vol. 6, No. 8, pp 44-57.
20. Turner,L.2008. Does Increased Audit Partner Tenure Reduce Audit Quality?. from http://ssrn.com .
21. U.S. Congress. (2002). the Sarbanes-Oxley Act of 2002. 107th Congress of the United States of America. H.R. 3763. Washington, D.C.: Government Printing Office.
)