THE IMPACT OF AUDITOR QUALITY ON THE EARNING MANAGEMENT FOR IPO FIRM

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NONAHAL NAHR ALIAKBAR; ALINEJAD SAROOKALAEI MAHDI; KHEZRI PARISA

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2013 | Volume:2 | Issue:7 Page(s): 103-114

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Title

THE IMPACT OF AUDITOR QUALITY ON THE EARNING MANAGEMENT FOR IPO FIRM

Author(s)

NONAHAL NAHR ALIAKBAR | ALINEJAD SAROOKALAEI MAHDI | KHEZRI PARISA | Issue Writer Certificate

Keywords

AUDITOR QUALITYQ1

EARNINGS MANAGEMENTQ2

INITIAL PUBLIC OFFERINGSQ2

Abstract

The purpose of this research is evaluating the impact of AUDITOR QUALITY on the EARNINGS MANAGEMENT for ipo firms in Tehran stock exchange (ISE). To determine the AUDITOR QUALITY, two parameters of auditor size and the auditor tenure and to measure the EARNINGS MANAGEMENT as dependant Variable, modified Jones model and also firm size, both leverage and operating cash flow are used as control variables. In this research 50 ipo firms in Tehran exchange stock evaluated from 1382 to 1389. For test hypothesis, multiple regression model is used. Results without consideration of control variables show that bigger audit firms and auditor tenure has negative effect for ipo firms in Tehran stock exchange. By adding control variables, results show that there is no significant relationship between auditor size and EARNINGS MANAGEMENT. But there is a negative significant relationship between auditor tenure and EARNINGS MANAGEMENT for ipo firms in Tehran stock exchange.

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APA: Copy

NONAHAL NAHR, ALIAKBAR, ALINEJAD SAROOKALAEI, MAHDI, & KHEZRI, PARISA. (2013). THE IMPACT OF AUDITOR QUALITY ON THE EARNING MANAGEMENT FOR IPO FIRM. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 2(7), 103-114. SID. https://sid.ir/paper/238030/en

Vancouver: Copy

NONAHAL NAHR ALIAKBAR, ALINEJAD SAROOKALAEI MAHDI, KHEZRI PARISA. THE IMPACT OF AUDITOR QUALITY ON THE EARNING MANAGEMENT FOR IPO FIRM. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2013;2(7):103-114. Available from: https://sid.ir/paper/238030/en

IEEE: Copy

ALIAKBAR NONAHAL NAHR, MAHDI ALINEJAD SAROOKALAEI, and PARISA KHEZRI, “THE IMPACT OF AUDITOR QUALITY ON THE EARNING MANAGEMENT FOR IPO FIRM,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 2, no. 7, pp. 103–114, 2013, [Online]. Available: https://sid.ir/paper/238030/en

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