THE INVESTIGATION OF SPECIALIZATION INFLUENCE ON INDUSTRY & AUDIT FIRM TENURE ON EARNINGS MANAGEMENT (EMPHASIZING ON INTERIM FINANCIAL REPORTS) IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

HAJIHA ZOHREH; BARADARAN HASANZADEH RASOOL; AHMADZADEH YUNES

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

Journal Paper

Paper Information

Journal: JOURNAL OF AUDIT SCIENCE Year:2012 | Volume:12 | Issue:49 Page(s): 0-0

Download Full-Text

Persian Verion

View:

1,028

Download:

Cites:

Information Journal Paper

Title

THE INVESTIGATION OF SPECIALIZATION INFLUENCE ON INDUSTRY & AUDIT FIRM TENURE ON EARNINGS MANAGEMENT (EMPHASIZING ON INTERIM FINANCIAL REPORTS) IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

HAJIHA ZOHREH | BARADARAN HASANZADEH RASOOL | AHMADZADEH YUNES | Issue Writer Certificate

Keywords

INDUSTRY SPECIALIZATIONQ2

AUDIT FIRM TENUREQ2

EARNINGS MANAGEMENTQ2

INTERIM FINANCIAL REPORTSQ3

Abstract

This study investigates the influence of specialization on industry and AUDIT FIRM TENURE on EARNINGS MANAGEMENT in companies listed in Tehran Stock Exchange. In this paper, 73 companies have been studied between the years 2009-2010.Using linear regression & discrepancy test, the hypothesis was examined. The results indicate that INDUSTRY SPECIALIZATION and AUDIT FIRM TENURE have a negative effect on EARNINGS MANAGEMENT. Additionally, the possibility of EARNINGS MANAGEMENT in companies auditing by specialized auditors in industry and having more than 4 years AUDIT FIRM TENURE, is different (namely less than) from the companies which are not audited by those auditors.

Cites

No record.

References

No record.

Cite

APA: Copy

HAJIHA, ZOHREH, BARADARAN HASANZADEH, RASOOL, & AHMADZADEH, YUNES. (2012). THE INVESTIGATION OF SPECIALIZATION INFLUENCE ON INDUSTRY & AUDIT FIRM TENURE ON EARNINGS MANAGEMENT (EMPHASIZING ON INTERIM FINANCIAL REPORTS) IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF AUDIT SCIENCE, 12(49), 0-0. SID. https://sid.ir/paper/400692/en

Vancouver: Copy

HAJIHA ZOHREH, BARADARAN HASANZADEH RASOOL, AHMADZADEH YUNES. THE INVESTIGATION OF SPECIALIZATION INFLUENCE ON INDUSTRY & AUDIT FIRM TENURE ON EARNINGS MANAGEMENT (EMPHASIZING ON INTERIM FINANCIAL REPORTS) IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF AUDIT SCIENCE[Internet]. 2012;12(49):0-0. Available from: https://sid.ir/paper/400692/en

IEEE: Copy

ZOHREH HAJIHA, RASOOL BARADARAN HASANZADEH, and YUNES AHMADZADEH, “THE INVESTIGATION OF SPECIALIZATION INFLUENCE ON INDUSTRY & AUDIT FIRM TENURE ON EARNINGS MANAGEMENT (EMPHASIZING ON INTERIM FINANCIAL REPORTS) IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE,” JOURNAL OF AUDIT SCIENCE, vol. 12, no. 49, pp. 0–0, 2012, [Online]. Available: https://sid.ir/paper/400692/en

Related Journal Papers