نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار حسابداری دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا،
2 دانشجوی دکتری حسابداری دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، (مسئول مکاتبات)
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Prior studies suggest that auditor tenure are associated with earnings quality. In this study, we examine whether industry specialization of auditors affects the association between auditor tenure and earnings quality. By investigation of 68 listed companies, in 1381 until 1389 years, We find that the tenure is increasing, the absolute value of discretionary accrualsare increasing and the earnings quality is decreasing. While for firms audited by industry specialists, the tenure is increasing the earnings quality is increasing. These findings show that long term relationship between company and its auditor is not necessarily worrying.
کلیدواژهها [English]