THE EFFECT OF AUDITOR REPUTATION ON THE RELATION OF ACCRUALS QUALITY AND DEBT COST

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NIKOOMARAM HASHEM; TALEBNIA GHODRATOLLAH; KHOSROPOUR SAMANEH

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2013 | Volume:2 | Issue:6 Page(s): 77-87

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Information Journal Paper

Title

THE EFFECT OF AUDITOR REPUTATION ON THE RELATION OF ACCRUALS QUALITY AND DEBT COST

Author(s)

NIKOOMARAM HASHEM | TALEBNIA GHODRATOLLAH | KHOSROPOUR SAMANEH | Issue Writer Certificate

Keywords

AUDITOR REPUTATIONQ3

ACCRUALSQ2

QUALITY AND THE COSTQ2

Abstract

This research investigates effect of AUDITOR REPUTATION ACCRUALS quality and cost of debt the companies listed in Tehran Stock Exchange during the seven year study period (1383 to 1389) on 91 companies pay. In addition to the reputation of auditors and ACCRUALS quality and cost of debt, variables rate assets and firm size as control variable are considered. the present study examines two hypotheses test result show that. there is inverse relationship between ACCRUALS and debt expense and also AUDITOR REPUTATION increase inverse relation between ACCRUALS QUALITY AND THE COST of debt.

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APA: Copy

NIKOOMARAM, HASHEM, TALEBNIA, GHODRATOLLAH, & KHOSROPOUR, SAMANEH. (2013). THE EFFECT OF AUDITOR REPUTATION ON THE RELATION OF ACCRUALS QUALITY AND DEBT COST. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 2(6), 77-87. SID. https://sid.ir/paper/238159/en

Vancouver: Copy

NIKOOMARAM HASHEM, TALEBNIA GHODRATOLLAH, KHOSROPOUR SAMANEH. THE EFFECT OF AUDITOR REPUTATION ON THE RELATION OF ACCRUALS QUALITY AND DEBT COST. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2013;2(6):77-87. Available from: https://sid.ir/paper/238159/en

IEEE: Copy

HASHEM NIKOOMARAM, GHODRATOLLAH TALEBNIA, and SAMANEH KHOSROPOUR, “THE EFFECT OF AUDITOR REPUTATION ON THE RELATION OF ACCRUALS QUALITY AND DEBT COST,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 2, no. 6, pp. 77–87, 2013, [Online]. Available: https://sid.ir/paper/238159/en

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