Document Type : Research Paper
Authors
Abstract
This study investigates relation between accruals quality and auditor selection in the listed firms of Tehran Stock Exchange (TSE) during a five-year period from 2007 to 2011. Using correlation method and logistic regression technique, the results of this study indicate that client size, management change and accruals quality impact on selection of the big audit firms. The results of this research also revealed that selection of the big audit firms has no relation with financial leverage, profitability and net loss. Research evidence also reveals that audit privatization and competition in audit market increase auditor rotation in the study sample. Also, when accruals quality is low, the probability of the big audit firm's selection is high.
Keywords
76 ، صص 95 ، تعهدی اختیاری، فصلنامه بررسی های حسابداری و حسابرسی، دوره 97 - .7
.6 بنی مهد، بهمن ) 9710 ( بررسی عوامل تأثیرگذار بر اظهارنظر مقبول حسابرس، فصلنامه
بورس اوراق بهادار ،97 سال چهارم. صص 87 - .71
.7 حساس یگانه، یحیی و کاوه آذین فر ) 9781 ( رابطه بین کیفیت حسابرسی و اندازه موسسه
59 ، صص 18 ، حسابرس، بررسی های حسابداری و حسابرسی، دوره 95 - .87
.6 نونهال فر، علی اکبر، سعید جبارزاده کنگر لویی و یعقوب پور کریم ) 9781 ( رابطه بین
. کیفیت حسابرس و قابلیت اتکای اقلام تعهدی، فصلنامه بررسیهای حسابداری 7 دوره 95
صص 50 - .77
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