An Investigation into the Effect of Audit Quality on Accounting Conservatism in Companies Listed in Tehran Stock Exchange

Abstract

The present study sought to investigate the effect of audit quality on accounting conservatism in Iranian capital market. In this study, given the hypotheses and theoretical foundations of the study, three hypotheses were formulated and the effect of each of the factors of industry-specialist auditor, auditor rank, and auditor tenure was examined on accounting conservatism of companies. The period for investigation was from 2009 to 2013. Its population was determined as all companies listed in Tehran Stock Exchange and the statistical sample of the study included 100 companies. The data required for this study were extracted from website of Tehran Stock Exchange and after collecting events through available resources and entering data in Excel software; its functions were used to calculate the variables of the study. Then, the results from measuring variables were entered into Eviews software for statistical calculations and the relationship between variables were evaluated using this software. The results of the study showed that there is a positive relationship between accounting conservatism and auditing attributes such as auditor rank and auditor tenure. Also, the obtained results indicated that there is no significant relationship between accounting conservatism and customer industry-specialist auditor.

Pajak dan Konservatisme Akuntansi

“…Penelitian ini juga memperkuat penelitian Pashaki & Kheradyar (2015); Paulo, Cavalcante, & Paulo (2013); Reyad (2012); Rusydi (2013) yang menemukan bahwa variabel kualitas audit berpengaruh terhadap konservatisme akuntansi. Fenomena perubahan tarif pajak di Indonesia tentunya sudah diantisipasi oleh pihak fiskus, dalam hal ini adalah Direktorat Jenderal Pajak (DJP).…”

دراسة واختبار العلاقة بین جودة المراجعة الخارجیة وخلو القوائم المالیة للشرکات المقیدة بالبورصة المصریة من الغش

“…Lennox et al, 2014;Ettredge et al, 2014;Noor et al, 2015;Ching et al, 2015) ‫ج (Johnstone et al, 2014;Kwon et al, 2014;Ball et al, 2015;Omid, 2015) (Saladrigues and Grano, 2014;Wudu, 2014;Tyokoso and Tsegba, 2015;Birjandi et al,2015;Caskey and Laux, 2015) . (Yasar, 2013;Okoli et al, 2013;Okolie and Izedonmi, 2014;Tyokoso and Tsegba, 2015;Omid, 2015 Tyokoso and Tsegba, 2015;Pashaki and Kheradyar, 2015;Omid, 2015;Smii, 2016Nawaiseh et al, 2016) ‫ويتفق‬ ‫إليو‬ ‫توصل‬ ‫ما‬ ‫مع‬ (Bills et al, 2015) .…”

تقییم تأثیر المراجعة المشترکة على التحفظ المحاسبی فى ضوء التخصص الصناعی للمراجع : دراسة تطبیقیة

“…The findings of the study indicated that there are: (1) a positive impact of joint audit on accounting conservatism and audit quality, (2) a positive impact of auditor industry specialization on accounting conservatism, (3) a positive impact of joint audit and auditor industry specialization on accounting conservatism, (4) a positive impact of the audit quality and auditor industry specialization on accounting conservatism, (5) the existence of a discrimination between the companies according to the accounting conservatism and according to the combination of two variables from the following variables joint audit, auditor industry specialization and audit office size, (6) a significant impact of the joint audit on accounting conservatism in light of the audit quality (measured by the auditor industry specialization and audit office size) as an intermediate variable in the conducted companies. ‫الجر‬ Dunn & Mayhew, 2004;Chen et al, 2005;Hammersley, 2006;Reyad, 2012;Soliman, 2014;Vega, 2014;Jahanshad & Shafie, 2015;Pashaki & Kheradyar, 2015;Samii, 2016;Mukhlasin & Jaya, 2018;Mohammed et al, (Carcello & Nagy, 2004;Andayani & Warsono, 2013;Vajriyanti, et al, (Lesage, et al, 2012;Mandour et al, 2016; . Baldauf & Stecekel, 2012;Lobo, et al, 2013;Zerni, et al, 2012, Ittonen, 8 Tronnes, 2015Alfaraih, 2016;Al-Hadi, 2017 Dunn & Mayhew, 2004;Chen et al, 2005;Hammersley, 2006;Jenkins et al, 2007;Vega, 2014 Jenkins et al, 2007;Reyad, 2012;Hamdan et al, 2012;Soliman, 2014;Jahanshad & Shafie, 2015;…”

“…‫الجر‬ Dunn & Mayhew, 2004;Chen et al, 2005;Hammersley, 2006;Reyad, 2012;Soliman, 2014;Vega, 2014;Jahanshad & Shafie, 2015;Pashaki & Kheradyar, 2015;Samii, 2016;Mukhlasin & Jaya, 2018;Mohammed et al, (Carcello & Nagy, 2004;Andayani & Warsono, 2013;Vajriyanti, et al, (Lesage, et al, 2012;Mandour et al, 2016; . Baldauf & Stecekel, 2012;Lobo, et al, 2013;Zerni, et al, 2012, Ittonen, 8 Tronnes, 2015Alfaraih, 2016;Al-Hadi, 2017 Dunn & Mayhew, 2004;Chen et al, 2005;Hammersley, 2006;Jenkins et al, 2007;Vega, 2014 Jenkins et al, 2007;Reyad, 2012;Hamdan et al, 2012;Soliman, 2014;Jahanshad & Shafie, 2015;Samii, 2016;Mohammed et al, (Feng, et al, 2009 ( ‫بمغ‬ ‫حضث‬ 0,62 ( Dunn & Mayhew, 2004;Chen et al, 2005;Hammersley, 2006;Vega, 2014 Jenkins et al, 2007;Reyad, 2012;…”