INFORMATION ASYMMETRY: EVIDENCES ABOUT THE RELATIONSHIP BETWEEN AUDITOR TENURE AND AUDITOR SPECIALIZATION

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SHIRINBAKHSH SH.; AREFMANESH Z.; BAZRAFSHAN A.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2013 | Volume:11 | Issue:37 Page(s): 149-176

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Information Journal Paper

Title

INFORMATION ASYMMETRY: EVIDENCES ABOUT THE RELATIONSHIP BETWEEN AUDITOR TENURE AND AUDITOR SPECIALIZATION

Author(s)

SHIRINBAKHSH SH. | AREFMANESH Z. | BAZRAFSHAN A. | Issue Writer Certificate

Keywords

AUDITOR INDUSTRY SPECIALIZATIONQ2

AUDITOR TENUREQ2

AUDIT QUALITY AND INFORMATION ASYMMETRYQ2

Abstract

Prior researches suggest that auditor specialization and AUDITOR TENURE increase audit quality and consequently improve quality of disclosed information and decrease information asymmetry. So the purpose of this paper is to examine the relationship between a company's bid-ask spread, as a proxy of information asymmetry, and AUDITOR TENURE and specialization from 2002 to 2010 in the companies listed in Tehran Stock Exchange. Using regression analysis, the findings revealed that there is a negative and statistically significant relationship between AUDITOR TENURE and auditor specialization with information asymmetry. In other words auditor specialization and high AUDITOR TENURE decrease information asymmetry. In addition separating AUDITOR TENURE into short, medium and long periods confirmed the results too. Also the results show that the relationship between AUDITOR TENURE and information asymmetry is not influenced by selection of specialists or non-specialists.

Cites

AUDIT OPINION MODIFICATION AND THE TIMING OF DISCLOSURE

References

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APA: Copy

SHIRINBAKHSH, SH., AREFMANESH, Z., & BAZRAFSHAN, A.. (2013). INFORMATION ASYMMETRY: EVIDENCES ABOUT THE RELATIONSHIP BETWEEN AUDITOR TENURE AND AUDITOR SPECIALIZATION. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 11(37), 149-176. SID. https://sid.ir/paper/242266/en

Vancouver: Copy

SHIRINBAKHSH SH., AREFMANESH Z., BAZRAFSHAN A.. INFORMATION ASYMMETRY: EVIDENCES ABOUT THE RELATIONSHIP BETWEEN AUDITOR TENURE AND AUDITOR SPECIALIZATION. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2013;11(37):149-176. Available from: https://sid.ir/paper/242266/en

IEEE: Copy

SH. SHIRINBAKHSH, Z. AREFMANESH, and A. BAZRAFSHAN, “INFORMATION ASYMMETRY: EVIDENCES ABOUT THE RELATIONSHIP BETWEEN AUDITOR TENURE AND AUDITOR SPECIALIZATION,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 11, no. 37, pp. 149–176, 2013, [Online]. Available: https://sid.ir/paper/242266/en

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