نوع مقاله : مقاله پژوهشی
نویسندگان
1 استاد حسابداری دانشگاه مازندران
2 دانشجوی دکتری حسابداری دانشگاه مازندران (نویسنده مسئول)
3 دانشجوی کارشناسی ارشد حسابداری دانشگاه آزاد اسلامی واحد مشهد
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this study is to investigate the interaction effect of auditor industry specialization and board governance on earnings management. The sample of this study, includes 145 companies listed in the Tehran Stock Exchange during the period 1387-1391 and for processing and testing hypotheses, Fixed Effects Model and Estimated Generalized Least Squares (EGLS) methodology are used. The results show that auditor industry specialization and board independence have negative and significant impact on the earnings management. Also study results show that negative association between earnings management and board independence is weaker for firms audited by industry specialist auditors and firms audited by non-specialist auditors.
کلیدواژهها [English]