The relationship between auditor tenure and audit quality In the manufacturing companies listed in Tehran Stock Exchange
Publish place: The first national congress of new technologies in Iran with the aim of achieving sustainable development
Publish Year: 1393
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:
SENACONF01_254
تاریخ نمایه سازی: 25 فروردین 1394
Abstract:
This study examined the relationship between auditor tenure and audit quality of companies listed in Tehran Stock Exchange. Indeed this research is a response to the question on what impact long-term auditor tenure has on audit quality of manufacturing companies listed in Tehran Stock Exchange. Binary logistic regression was used to analyze the data. The results of hypothesis testing show that there was a significant positive relationship, between auditor tenure and audit quality in the companies studied.
Keywords:
Audit Quality - Auditor tenure - Auditor Independence - Audit and Financial Reporting
Authors
Abdolmajid Ramezani
Payam Noor University of Asaluye, Bushehr, Iran
Zahra Lashgari
PhD, Azad University of Tehran, central Branch
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