نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری دانشگاه علامه طباطبایی تهران
2 دانشجوی دکتری حسابداری دانشگاه تهران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The aim of this study is to look into the relationship between audit quality and discretionary accruals. It has been assumed that by promoting the auditing quality, the firms' information quality will be increased and the earnings management will be decreased as well. In this research, two measures were used for audit quality as auditor size and specialization in the industry, and for discretionary accruals, from the Jones model (1991). The statistical populations were the admitted companies in Tehran Stock Exchange during the period of 1386 to 1390. And due to the specific limitations, the research sample consisted of 102 firms. The results indicated that companies that have been audited by large auditors and the expertise in the industry have a significant negative relationship with their Discretionary accruals.
کلیدواژهها [English]
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