The bffect of audit Quality on Earning Management in Iranian Companies

The main goal of this paper is empirical examine the relationship between auditing quality, auditor tenure and the client market share with earnings management in financial reporting of companies listed in Tehran Stock Exchange. The paper used cash flows from operating activities as reported in cash flows statement to estimate the total accruals and applied a time series version of the modified Jones model to estimate the discretionary accruals for a sample of listed companies in Tehran Stock Exchange during ۱۳۸۰ to ۱۳۸۷. The results show a negative and meaningful relation between audit quality and earnings management and a negative and meaningful relationship between the auditor tenure and the level of earnings management in financial statements. The results also show that in spite of some similar research, there is no relationship between the levels of earnings management in the financial statement with client's market share.  

Keywords:

Earnings management , Audit quality , Auditor tenure , Client's market share , Discretionary accruals , مدیریت سود , کیفیت حسابرسی , مدت همکاری حسابرس , سهم بازار صاحبکار , اقلام تعهدی اختیاری.