1
Professor of Department of Business Management, Islamic Azad University
2
Faculty of Islamic Azad University, Science &Research Brabch
3
M.A in Accounting Islamic Azad University, Science &Research Brabch
Abstract
This research investigates effect of auditor reputation accruals quality and cost of debt the companies listed in Tehran Stock Exchange during the seven year study period (1383 to 1389) on 91 companies pay. In addition to the reputation of auditors and accruals quality and cost of debt, variables rate assets and firm size as control variable are considered. the present study examines two hypotheses test result show that. there is inverse relationship between accruals and debt expense and also auditor reputation increase inverse relation between accruals quality and the cost of debt
Nikoomaram,H. , Talebnia,G. and Khosropour,S. (2013). The Effect of Auditor Reputation on the Relation of
Accruals Quality and Debt Cost. Journal of Management Accounting and Auditing Knowledge, 2(تابستان 1392), 77-88.
MLA
Nikoomaram,H. , , Talebnia,G. , and Khosropour,S. . "The Effect of Auditor Reputation on the Relation of
Accruals Quality and Debt Cost", Journal of Management Accounting and Auditing Knowledge, 2, تابستان 1392, 2013, 77-88.
HARVARD
Nikoomaram H., Talebnia G., Khosropour S. (2013). 'The Effect of Auditor Reputation on the Relation of
Accruals Quality and Debt Cost', Journal of Management Accounting and Auditing Knowledge, 2(تابستان 1392), pp. 77-88.
CHICAGO
H. Nikoomaram, G. Talebnia and S. Khosropour, "The Effect of Auditor Reputation on the Relation of
Accruals Quality and Debt Cost," Journal of Management Accounting and Auditing Knowledge, 2 تابستان 1392 (2013): 77-88,
VANCOUVER
Nikoomaram H., Talebnia G., Khosropour S. The Effect of Auditor Reputation on the Relation of
Accruals Quality and Debt Cost. Journal of Management Accounting and Auditing Knowledge, 2013; 2(تابستان 1392): 77-88.