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The relationship between auditor tenure and audit quality In the manufacturing companies listed in Tehran Stock Exchange

عنوان مقاله: The relationship between auditor tenure and audit quality In the manufacturing companies listed in Tehran Stock Exchange
شناسه ملی مقاله: SENACONF01_254
منتشر شده در اولین کنگره سراسری فناوریهای نوین ایران با هدف دستیابی به توسعه پایدار در سال 1393
مشخصات نویسندگان مقاله:

Abdolmajid Ramezani - Payam Noor University of Asaluye, Bushehr, Iran
Zahra Lashgari - PhD, Azad University of Tehran, central Branch

خلاصه مقاله:
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.

کلمات کلیدی:
Audit Quality - Auditor tenure - Auditor Independence - Audit and Financial Reporting

صفحه اختصاصی مقاله و دریافت فایل کامل: https://civilica.com/doc/345174/