THE EFFECT OF MODERATING QUALITY AND TENURE AUDIT ON RELATIONSHIP BETWEEN OWNERSHIP STRUCTURE AND EARNINGS MANAGEMENT

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BANDARIAN AMIR ALI; VAHIDI ELIZIE EBRAHIM; MAGHSUODI FARAMARZ

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Journal: The Financial Accounting and Auditing Researches Year:2018 | Volume:10 | Issue:37 Page(s): 195-213

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Title

THE EFFECT OF MODERATING QUALITY AND TENURE AUDIT ON RELATIONSHIP BETWEEN OWNERSHIP STRUCTURE AND EARNINGS MANAGEMENT

Author(s)

BANDARIAN AMIR ALI | VAHIDI ELIZIE EBRAHIM | MAGHSUODI FARAMARZ | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ2

INSTITUTIONAL OWNERSHIPQ2

MANAGERIAL OWNERSHIPQ2

AUDITOR TENUREQ2

AUDIT QUALITYQ1

Abstract

Accruals from one side, to allow managers to calculate the earning so that it represents the real value of the enterprise. on the other hand, these accruals authorize the managers to misuse the flexibility of the accepted accounting methods and principles and distort the information content of earnings. however, one of the roles of the corporate governance is to reduce the conflicts of interest between shareholders and managers. corporate governance may reduce the occurrence of EARNINGS MANAGEMENT and improve the investors' understanding about the validity of companies' performance evaluated by the earnings in terms of EARNINGS MANAGEMENT. the main objective of this study is to investigate the moderating effect of auditor quality and tenure on the relationship between ownership structure and EARNINGS MANAGEMENT in tehran stock exchange. employing the pooled data statistical method, the hypotheses have been tested using the data of 170 selected companies. the results showed that the AUDIT QUALITY, the AUDITOR TENURE, the INSTITUTIONAL OWNERSHIP and the MANAGERIAL OWNERSHIP reduce the EARNINGS MANAGEMENT. the interactive relationships among the mentioned variables indicated that the INSTITUTIONAL OWNERSHIP and MANAGERIAL OWNERSHIP increasingly reduce the EARNINGS MANAGEMENT by increasing the quality and the AUDITOR TENURE.

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APA: Copy

BANDARIAN, AMIR ALI, VAHIDI ELIZIE, EBRAHIM, & MAGHSUODI, FARAMARZ. (2018). THE EFFECT OF MODERATING QUALITY AND TENURE AUDIT ON RELATIONSHIP BETWEEN OWNERSHIP STRUCTURE AND EARNINGS MANAGEMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 10(37 ), 195-213. SID. https://sid.ir/paper/198017/en

Vancouver: Copy

BANDARIAN AMIR ALI, VAHIDI ELIZIE EBRAHIM, MAGHSUODI FARAMARZ. THE EFFECT OF MODERATING QUALITY AND TENURE AUDIT ON RELATIONSHIP BETWEEN OWNERSHIP STRUCTURE AND EARNINGS MANAGEMENT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2018;10(37 ):195-213. Available from: https://sid.ir/paper/198017/en

IEEE: Copy

AMIR ALI BANDARIAN, EBRAHIM VAHIDI ELIZIE, and FARAMARZ MAGHSUODI, “THE EFFECT OF MODERATING QUALITY AND TENURE AUDIT ON RELATIONSHIP BETWEEN OWNERSHIP STRUCTURE AND EARNINGS MANAGEMENT,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 10, no. 37 , pp. 195–213, 2018, [Online]. Available: https://sid.ir/paper/198017/en

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