EARNINGS QUALITY: SOME EVIDENCE ON THE ROLE OF AUDITOR TENURE AND AUDITORS' INDUSTRY EXPERTISE

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ALAVITABARI HOSSEN; BAZRAFSHAN AMENEH

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2013 | Volume:2 | Issue:7 Page(s): 91-101

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Information Journal Paper

Title

EARNINGS QUALITY: SOME EVIDENCE ON THE ROLE OF AUDITOR TENURE AND AUDITORS' INDUSTRY EXPERTISE

Author(s)

ALAVITABARI HOSSEN | BAZRAFSHAN AMENEH | Issue Writer Certificate

Keywords

AUDITOR TENUREQ2

AUDITOR INDUSTRY SPECIALIZATIONQ2

EARNINGS QUALITYQ2

Abstract

Prior studies suggest that AUDITOR TENURE are associated with EARNINGS QUALITY. In this study, we examine whether industry specialization of auditors affects the association between AUDITOR TENURE and EARNINGS QUALITY. By investigation of 68 listed companies, in 1381 until 1389 years, We find that the tenure is increasing, the absolute value of discretionary accrualsare increasing and the EARNINGS QUALITY is decreasing. While for firms audited by industry specialists, the tenure is increasing the EARNINGS QUALITY is increasing. These findings show that long term relationship between company and its auditor is not necessarily worrying.

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APA: Copy

ALAVITABARI, HOSSEN, & BAZRAFSHAN, AMENEH. (2013). EARNINGS QUALITY: SOME EVIDENCE ON THE ROLE OF AUDITOR TENURE AND AUDITORS' INDUSTRY EXPERTISE. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 2(7), 91-101. SID. https://sid.ir/paper/238032/en

Vancouver: Copy

ALAVITABARI HOSSEN, BAZRAFSHAN AMENEH. EARNINGS QUALITY: SOME EVIDENCE ON THE ROLE OF AUDITOR TENURE AND AUDITORS' INDUSTRY EXPERTISE. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2013;2(7):91-101. Available from: https://sid.ir/paper/238032/en

IEEE: Copy

HOSSEN ALAVITABARI, and AMENEH BAZRAFSHAN, “EARNINGS QUALITY: SOME EVIDENCE ON THE ROLE OF AUDITOR TENURE AND AUDITORS' INDUSTRY EXPERTISE,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 2, no. 7, pp. 91–101, 2013, [Online]. Available: https://sid.ir/paper/238032/en

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