1
Assistant Professor of Islamic Azad University, Bostan Abad Branch
2
Member of Scientific Islamic Azad University Bostan Abad Branch
3
M.A. Student of Islamic Azad University Bostan Abad Branch
Abstract
The purpose of this research is evaluating the impact of auditor quality on the earnings management for ipo firms in Tehran stock exchange (ISE). To determine the auditor quality, two parameters of auditor size and the auditor tenure and to measure the earnings management as dependant Variable, modified Jones model and also firm size, both leverage and operating cash flow are used as control variables. In this research 50 ipo firms in Tehran exchange stock evaluated from 1382 to 1389. For test hypothesis, multiple regression model is used. Results without consideration of control variables show that bigger audit firms and auditor tenure has negative effect for ipo firms in Tehran stock exchange. By adding control variables, results show that there is no significant relationship between auditor size and earnings management. But there is a negative significant relationship between auditor tenure and earnings management for ipo firms in Tehran stock exchange.
Nonahal Nahr,A. , Alinejad Sarookalaei,M. and Khezri,P. (2013). The Impact of Auditor quality on the earning management for IPO Firm. Journal of Management Accounting and Auditing Knowledge, 2(پاییز 1392), 103-114.
MLA
Nonahal Nahr,A. , , Alinejad Sarookalaei,M. , and Khezri,P. . "The Impact of Auditor quality on the earning management for IPO Firm", Journal of Management Accounting and Auditing Knowledge, 2, پاییز 1392, 2013, 103-114.
HARVARD
Nonahal Nahr A., Alinejad Sarookalaei M., Khezri P. (2013). 'The Impact of Auditor quality on the earning management for IPO Firm', Journal of Management Accounting and Auditing Knowledge, 2(پاییز 1392), pp. 103-114.
CHICAGO
A. Nonahal Nahr, M. Alinejad Sarookalaei and P. Khezri, "The Impact of Auditor quality on the earning management for IPO Firm," Journal of Management Accounting and Auditing Knowledge, 2 پاییز 1392 (2013): 103-114,
VANCOUVER
Nonahal Nahr A., Alinejad Sarookalaei M., Khezri P. The Impact of Auditor quality on the earning management for IPO Firm. Journal of Management Accounting and Auditing Knowledge, 2013; 2(پاییز 1392): 103-114.