DETERMINING THE RELATIONSHIP BETWEEN AUDITING QUALITY AND EARNINGS MANAGEMENT FOR LISTED COMPANIES IN THE TEHRAN SECURITY EXCHANGE

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NAMAZI MOHAMMAD; BAYAZIDI ANVAR; JABBARZADEH KANGARLUEI SAEED

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Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2011 | Volume:3 | Issue:9 Page(s): 4-21

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Title

DETERMINING THE RELATIONSHIP BETWEEN AUDITING QUALITY AND EARNINGS MANAGEMENT FOR LISTED COMPANIES IN THE TEHRAN SECURITY EXCHANGE

Author(s)

NAMAZI MOHAMMAD | BAYAZIDI ANVAR | JABBARZADEH KANGARLUEI SAEED | Issue Writer Certificate

Keywords

AUDITING QUALITYQ1

AUDITOR TENUREQ2

AUDITOR SIZEQ2

EARNINGS MANAGEMENTQ3

TEHRAN SECURITY EXCHANGEQ3

Abstract

This study investigates the relationship between AUDITING QUALITY and EARNINGS MANAGEMENT for the listed companies in the TEHRAN SECURITY EXCHANGE. In approaching this problem, the AUDITING QUALITY is expended from two criterion, namely the AUDITOR SIZE and the AUDITOR TENURE. For calculating of EARNINGS MANAGEMENT, the adjusted Jones model is employed.Our study sample included 61listed companies in the TEHRAN SECURITY EXCHANGE (TSE) during 2002 to 2008. In testing the hypotheses, the maximum likelihood-binary logit regression model and the econometric software of Eviews 6, were exerted.The results of the study reveal that there is a positive and weak relationship between EARNINGS MANAGEMENT and the AUDITOR SIZE and the AUDITOR TENURE, but this relationship is not significant statistically. Because of the existence of co-linearity in the designated comprehensive model, the relationship between variables was investigated separately. The findings show that there is a positive relationship (but not significant) between EARNINGS MANAGEMENT and the AUDITOR SIZE, and a positive and significant relationship between EARNINGS MANAGEMENT and the AUDITOR TENURE. In this study for determining the total significance in the regression model, the McFadden determinant coefficient and Likelihood Ratio, were employed.

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APA: Copy

NAMAZI, MOHAMMAD, BAYAZIDI, ANVAR, & JABBARZADEH KANGARLUEI, SAEED. (2011). DETERMINING THE RELATIONSHIP BETWEEN AUDITING QUALITY AND EARNINGS MANAGEMENT FOR LISTED COMPANIES IN THE TEHRAN SECURITY EXCHANGE. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 3(9), 4-21. SID. https://sid.ir/paper/157357/en

Vancouver: Copy

NAMAZI MOHAMMAD, BAYAZIDI ANVAR, JABBARZADEH KANGARLUEI SAEED. DETERMINING THE RELATIONSHIP BETWEEN AUDITING QUALITY AND EARNINGS MANAGEMENT FOR LISTED COMPANIES IN THE TEHRAN SECURITY EXCHANGE. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2011;3(9):4-21. Available from: https://sid.ir/paper/157357/en

IEEE: Copy

MOHAMMAD NAMAZI, ANVAR BAYAZIDI, and SAEED JABBARZADEH KANGARLUEI, “DETERMINING THE RELATIONSHIP BETWEEN AUDITING QUALITY AND EARNINGS MANAGEMENT FOR LISTED COMPANIES IN THE TEHRAN SECURITY EXCHANGE,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 3, no. 9, pp. 4–21, 2011, [Online]. Available: https://sid.ir/paper/157357/en

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