THE IMPACT OF AUDIT FIRM TENURE ON THE QUALITY OF FINANCIAL REPORTING IN THE TSE LISTED COMPANIES

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

HASAS YEGANEH YAHYA; MAHMOUDI MEHDI; ZABIHI RASOL

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF SECURITIES EXCHANGE Year:2017 | Volume:10 | Issue:37 Page(s): 41-66

Download Full-Text

Persian Verion

View:

1,218

Download:

Cites:

Information Journal Paper

Title

THE IMPACT OF AUDIT FIRM TENURE ON THE QUALITY OF FINANCIAL REPORTING IN THE TSE LISTED COMPANIES

Author(s)

HASAS YEGANEH YAHYA | MAHMOUDI MEHDI | ZABIHI RASOL | Issue Writer Certificate

Keywords

AUDIT – FIRM TENUREQ2

FINANCIALQ2

REPORTING QUALITYQ2

AUDIT QUALITYQ2

MANDATORY AUDITOR ROTATIONQ2

Abstract

This study examines whether the length of the relationship between a company and an audit firm (audit-firm tenure) is associated with FINANCIAL REPORTING QUALITY. Using two proxies for FINANCIAL REPORTING QUALITY. The population of this study is that the companies accepted the Tehran Stock Exchange, according to the definition of the study for The period of audit-firm tenure which is at least five consecutive years. Time domain of research is 1381 – 1390 (2002-2011) and the data evaluated in this study is extracted from the audited FINANCIAL statement of The company’s stocks. It is explained that the Pearson correlation test and multiple regression to investigate the relationship between independent and dependent variables and also determining the direction and extent of these relationships are considered. We found a relationship between short audit-firm tenure of one to two years and quality of FINANCIAL reports. In contrast, we found no evidence of relative FINANCIAL REPORTING QUALITY for longer audit firm tenures and medium audit firm tenures.

Cites

No record.

References

No record.

Cite

APA: Copy

HASAS YEGANEH, YAHYA, MAHMOUDI, MEHDI, & ZABIHI, RASOL. (2017). THE IMPACT OF AUDIT FIRM TENURE ON THE QUALITY OF FINANCIAL REPORTING IN THE TSE LISTED COMPANIES. JOURNAL OF SECURITIES EXCHANGE, 10(37 ), 41-66. SID. https://sid.ir/paper/187711/en

Vancouver: Copy

HASAS YEGANEH YAHYA, MAHMOUDI MEHDI, ZABIHI RASOL. THE IMPACT OF AUDIT FIRM TENURE ON THE QUALITY OF FINANCIAL REPORTING IN THE TSE LISTED COMPANIES. JOURNAL OF SECURITIES EXCHANGE[Internet]. 2017;10(37 ):41-66. Available from: https://sid.ir/paper/187711/en

IEEE: Copy

YAHYA HASAS YEGANEH, MEHDI MAHMOUDI, and RASOL ZABIHI, “THE IMPACT OF AUDIT FIRM TENURE ON THE QUALITY OF FINANCIAL REPORTING IN THE TSE LISTED COMPANIES,” JOURNAL OF SECURITIES EXCHANGE, vol. 10, no. 37 , pp. 41–66, 2017, [Online]. Available: https://sid.ir/paper/187711/en

Related Journal Papers