Auditor Economic Dependence and Accounting Conservatism

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Mahya Hosseyni; JAHANSHAD AZITA

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2017 | Volume:6 | Issue:21 Page(s): 1-10

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Information Journal Paper

Title

Auditor Economic Dependence and Accounting Conservatism

Author(s)

Mahya Hosseyni | JAHANSHAD AZITA | Issue Writer Certificate

Keywords

Audit FeesQ1

Auditor Economic DependenceQ2

accounting conservatismQ1

Abstract

The aim of this study is to identify the relationship between accounting conservatism and economic dependence auditor. Research was conducted, in a period of 6 years from 1387 to 1392 in 100 companies listed in Tehran Stock Exchange. The research method is correlational by using multiple regressions. The results showed that there was a negative relationship between accounting conservatism and economic dependence auditor. The evidence showed a negative relationship between the proportion of debt with conditional accounting conservatism and a positive relationship between firm size and conditional accounting conservatism but there is not any significant between stock holders and conditional accounting conservatism

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APA: Copy

Mahya, Hosseyni, & JAHANSHAD, AZITA. (2017). Auditor Economic Dependence and Accounting Conservatism. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 6(21 ), 1-10. SID. https://sid.ir/paper/237970/en

Vancouver: Copy

Mahya Hosseyni, JAHANSHAD AZITA. Auditor Economic Dependence and Accounting Conservatism. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2017;6(21 ):1-10. Available from: https://sid.ir/paper/237970/en

IEEE: Copy

Hosseyni Mahya, and AZITA JAHANSHAD, “Auditor Economic Dependence and Accounting Conservatism,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 6, no. 21 , pp. 1–10, 2017, [Online]. Available: https://sid.ir/paper/237970/en

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