AUDITOR TENURE AND EARNINGS MANAGEMENT

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KARAMI GHORAMREZA; BAZRAFSHAN AMENEH; MOHAMMADI AMIR

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2011 | Volume:2 | Issue:4 Page(s): 65-82

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Information Journal Paper

Title

AUDITOR TENURE AND EARNINGS MANAGEMENT

Author(s)

KARAMI GHORAMREZA | BAZRAFSHAN AMENEH | MOHAMMADI AMIR | Issue Writer Certificate

Keywords

AUDITOR TENUREQ2

AUDITOR ROTATIONQ2

EARNINGS MANAGEMENTQ2

CONSERVATISMQ3

Abstract

This paper examines the relationship between the length of AUDITOR TENURE and the extent of corporate EARNINGS MANAGEMENT. In particular, we test the relationship between the length of AUDITOR TENURE and the magnitude of absolute discretionary accruals, using a sample of 133 firms over the period 1379 to 1385. We find a positive relationship between the tenure and absolute discretionary accruals. These findings show that as AUDITOR TENURE increases, the reporting flexibility in management using discretionary accruals rises. We also examine the relationship between AUDITOR TENURE and signed discretionary accruals. We find a significant negative relationship that is consistent with the view that management uses reporting flexibility to reduce reported earnings.

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APA: Copy

KARAMI, GHORAMREZA, BAZRAFSHAN, AMENEH, & MOHAMMADI, AMIR. (2011). AUDITOR TENURE AND EARNINGS MANAGEMENT. JOURNAL OF ACCOUNTING KNOWLEDGE, 2(4), 65-82. SID. https://sid.ir/paper/163513/en

Vancouver: Copy

KARAMI GHORAMREZA, BAZRAFSHAN AMENEH, MOHAMMADI AMIR. AUDITOR TENURE AND EARNINGS MANAGEMENT. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2011;2(4):65-82. Available from: https://sid.ir/paper/163513/en

IEEE: Copy

GHORAMREZA KARAMI, AMENEH BAZRAFSHAN, and AMIR MOHAMMADI, “AUDITOR TENURE AND EARNINGS MANAGEMENT,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 2, no. 4, pp. 65–82, 2011, [Online]. Available: https://sid.ir/paper/163513/en

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