African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4192

Full Length Research Paper

An investigation of the relationship between audit firm size and earning management in quoted companies in Tehran stock exchange

Mehdi Moradi1, Mahdi Salehi2* and Javad Shirdel3
  1Department of Accounting, Ferdowsi University of Mashhad, Iran. 2Department of Accounting and Management, Islamic Azad University, Takestan Branch, Iran. 3Department of Accounting, Islamic Azad University –Neyshabur Branch, Iran.
Email: [email protected]

  •  Accepted: 21 January 2011
  •  Published: 18 April 2011

Abstract

 

The aim of current study is to investigate relationship between size of audit firm and earning management in quoted companies in Tehran Stock Exchange. Therefore, the main question is addressed as fallows: Is there any significant differences in the earning management between the audited companies by auditing organization and audited companies by other members of the society of chartered accountants in Iran? The period of the study was from 2005 to 2009. The main hypothesis of this research is that there is a significant difference between the earning management of audited companies by Auditing organization and audited companies by other members of society of chartered Accountants in Iran. The results show that there is no significant difference between discretionary accruals of audited companies by auditing organization and other members of society of chartered Accountants in Iran.

 

Key words: Earning management, audit quality, discretionary accruals, Jones model (1991).

Copyright © 2024 Author(s) retain the copyright of this article.

This article is published under the terms of the Creative Commons Attribution License 4.0

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