SRPH JOURNAL OF APPLIED MANAGEMENT AND AGILE ORGANISATION
Year:2020 | Volume:2 | Issue:3|Papers Count:2

In this research, it was paid to the investigation the relationship between board efficiency and accounting conservatism of listed companies in Tehran Stock Exchange during 2006-2012. To do this study, 109 listed companies in TSE were selected in mentioned period. Pooled/panel regression analyses in software EViews 6 were applied to test of research hypotheses. Exerted independence variables are different criteria of board efficiency contain CEO Membership in Board (CEOMB), Outside Board (OB), Board Ownership (BO), Financial Specialist in Board (FSB), and No. Meetings of Board (NMB). The dependent variable is Conservatism Index (CI) based on Givoly &Hayn (2000) model in this study. Also, company size (SIZE), financial Leverage (LEV), and Market to Book Value (MTB) were applied as control variables. Findings indicate that the effect of OB on CI is positive and significant in total companies level. Other results show the positive and significant effects of SIZE and MTB on CI, and the negative and significant effect of LEV on it.

Audit quality is an important issue in the world today And the impact of audit quality on a variety of factors discussed in the effect of audit quality on the comparability of financial statements were examined. To reach this goal using a sample of 113 companies listed in Tehran Stock Exchange 678 Views years 1386 to 1391 were examined to test the hypothesis. In this research, audit quality using a standard 5-figure tax distortions, distortions legal discovery, discovery distortions in accounting estimates, Discover distortions in accounting practices, and explore other distortions measured. The results show a significant relationship between audit quality and comparability of financial statements there.