The Relation between Auditor Tenure Period and Accounting Conservatism in Iranian Firms
This study is aimed to examine the relation between auditor tenure period and accounting Conservatism in Tehran stock exchange. Statistical population consists of 49 firms listed in Tehran stock exchange over the period from 2006 to 2010. To measure conservatism, we use the Givoly and Hayn, and Khan...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2014-11-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_1891_224e6a0b8f531f134b3ee05c912529f8.pdf |
| Summary: | This study is aimed to examine the relation between auditor tenure period and accounting Conservatism in Tehran stock exchange. Statistical population consists of 49 firms listed in Tehran stock exchange over the period from 2006 to 2010. To measure conservatism, we use the Givoly and Hayn, and Khan and Watts models. To examine the research hypothesis, Panel Data has been employed. The Results of this study show that there is a significant and positive relation between Conservatism and auditor tenure in all the firms. |
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| ISSN: | 2251-8509 2538-1520 |