ACCOUNTING INFORMATION QUALITY AND AUDITOR TYPE SELECTION IN COMPANIES LISTED AT TEHRAN STOCK EXCHANGE)

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NIKOOMARAM HASHEM; AHMADZADEH HAMID

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Journal: QUANTITATIVE RESEARCHES IN MANAGEMENT Year:2014 | Volume:4 | Issue:4 Page(s): 138-157

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Title

ACCOUNTING INFORMATION QUALITY AND AUDITOR TYPE SELECTION IN COMPANIES LISTED AT TEHRAN STOCK EXCHANGE)

Author(s)

NIKOOMARAM HASHEM | AHMADZADEH HAMID | Issue Writer Certificate

Keywords

ACCOUNTING INFORMATION QUALITYQ1

AUDITOR SELECTIONQ2

OWNERSHIP TYPEQ2

Abstract

The present study is an investigation of the relationship between ACCOUNTING INFORMATION QUALITY and Auditor type Selection in companies listed at Tehran Stock Exchange in a span of seven years from 2005 to 2011. Based on the model of Francis et al. (2005), ACCOUNTING INFORMATION QUALITY is used as the independent variable. Also, AUDITOR SELECTION is used as our dependent variable. Control variables of the study are firm size, leverage, return on assets, management changes compared to the previous year, losses and OWNERSHIP TYPE. A logistic regression model is applied for testing the hypotheses. Results show that ACCOUNTING INFORMATION QUALITY, firm size and OWNERSHIP TYPE are most influential on selecting large auditing firms. That is to say, large companies or those owned by the government and companies with low ACCOUNTING INFORMATION QUALITY are more inclined to opt for audit organization as the independent auditor. These findings provide regulators in the realm of auditing market with the fact that increased competition in this market decreases the quality of auditing in large firms.

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APA: Copy

NIKOOMARAM, HASHEM, & AHMADZADEH, HAMID. (2014). ACCOUNTING INFORMATION QUALITY AND AUDITOR TYPE SELECTION IN COMPANIES LISTED AT TEHRAN STOCK EXCHANGE). QUANTITATIVE RESEARCHES IN MANAGEMENT, 4(4), 138-157. SID. https://sid.ir/paper/191919/en

Vancouver: Copy

NIKOOMARAM HASHEM, AHMADZADEH HAMID. ACCOUNTING INFORMATION QUALITY AND AUDITOR TYPE SELECTION IN COMPANIES LISTED AT TEHRAN STOCK EXCHANGE). QUANTITATIVE RESEARCHES IN MANAGEMENT[Internet]. 2014;4(4):138-157. Available from: https://sid.ir/paper/191919/en

IEEE: Copy

HASHEM NIKOOMARAM, and HAMID AHMADZADEH, “ACCOUNTING INFORMATION QUALITY AND AUDITOR TYPE SELECTION IN COMPANIES LISTED AT TEHRAN STOCK EXCHANGE),” QUANTITATIVE RESEARCHES IN MANAGEMENT, vol. 4, no. 4, pp. 138–157, 2014, [Online]. Available: https://sid.ir/paper/191919/en

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