AUDITOR INDUSTRY SPECIALIZATION AND DISCRETIONARY ACCRUALS MANAGEMENT

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AGHAEI MOHAMMAD ALI; NAZEMI ARDAKANI MAHDI

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Journal Paper

Paper Information

Journal: JOURNAL OF AUDIT SCIENCE Year:2012 | Volume:12 | Issue:46 Page(s): 4-17

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Information Journal Paper

Title

AUDITOR INDUSTRY SPECIALIZATION AND DISCRETIONARY ACCRUALS MANAGEMENT

Author(s)

AGHAEI MOHAMMAD ALI | NAZEMI ARDAKANI MAHDI | Issue Writer Certificate

Keywords

AUDITOR INDUSTRY SPECIALIZATIONQ1

DISCRETIONARY ACCRUALSQ2

AUDIT QUALITYQ2

EARNINGS MANAGEMENTQ2

Abstract

The main purpose of this paper is investigating impact of AUDIT QUALITY on EARNINGS MANAGEMENT in listed companies on Tehran Stock Exchange. Prior researches (Namazi et al., 2011; Karami et al., 2011) use proxies as auditor tenure and audit firm size for measuring AUDIT QUALITY but in this research, we use AUDITOR INDUSTRY SPECIALIZATION for measuring AUDIT QUALITY. For investigating this relationship; we use data for 117 listed companies on Tehran Stock Exchange for period of 2006-2010. We use the absolute value of DISCRETIONARY ACCRUALS as a proxy for accounting-based EARNINGS MANAGEMENT. We also use a market approach as a proxy for determining of specialist industry auditor.Our findings indicate that clients of industry specialist auditors have lower absolute value of accruals relative to firms with incentives to manage earnings that do not hire industry specialist auditors.

Cites

THE IMPACT OF CEO'S FINANCIAL KNOWLEDGE ON EARNINGS MANAGEMENT

References

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APA: Copy

AGHAEI, MOHAMMAD ALI, & NAZEMI ARDAKANI, MAHDI. (2012). AUDITOR INDUSTRY SPECIALIZATION AND DISCRETIONARY ACCRUALS MANAGEMENT. JOURNAL OF AUDIT SCIENCE, 12(46), 4-17. SID. https://sid.ir/paper/202257/en

Vancouver: Copy

AGHAEI MOHAMMAD ALI, NAZEMI ARDAKANI MAHDI. AUDITOR INDUSTRY SPECIALIZATION AND DISCRETIONARY ACCRUALS MANAGEMENT. JOURNAL OF AUDIT SCIENCE[Internet]. 2012;12(46):4-17. Available from: https://sid.ir/paper/202257/en

IEEE: Copy

MOHAMMAD ALI AGHAEI, and MAHDI NAZEMI ARDAKANI, “AUDITOR INDUSTRY SPECIALIZATION AND DISCRETIONARY ACCRUALS MANAGEMENT,” JOURNAL OF AUDIT SCIENCE, vol. 12, no. 46, pp. 4–17, 2012, [Online]. Available: https://sid.ir/paper/202257/en

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