African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4137

Full Length Research Paper

Effect of family control and internal auditor on conservatism behaviour

Mohamadreza Abdoli
  • Mohamadreza Abdoli
  • Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran.
  • Google Scholar

  •  Received: 03 March 2014
  •  Accepted: 09 October 2014
  •  Published: 28 October 2014


Abdoli MR (2011).Relation of non-executive directors and ownership concentration with discretionary Accrual accounting. Aust. J. Bus. Manage. Res. 1(4):93-101.


Annelies R, Ann G, Piet S (2010).Corporate governance ratings and company performance: Across – European study. Corporate Gov.: Int. Rev. 18(2):87-106.


Basu S (1997). The conservatism principle and the asymmetric timeliness of earnings. J. Account. Econ. 24(1):3-37.


Banimahd B, Bagebani T (2009). Conservatism, governmentownership, size of corporation,leverage. Iran.J. Account. Rev. 16(58): 53- 70.


Chi W, Liu C,Wang T (2009). What affects accounting conservatism: A corporate Governance Perspective. J. Contemp. Account. Econ. 5(2):47-59.


Ghirmai K (2011). Good governance enhance the efficiency and effectiveness public spending –sub Sahara countries. Afr. J. Bus. Manage. 5(11):3995 – 3999.


Hasasyegane Y (2009). Effect of board of directors on corporate governance. J. Hesabdar. 174(21):12-32.


Hesiang T, Li-Jen H (2010).Board supervision capability and information transparency. Corporate Governance: Int. Rev. 18(1):18-31.


Judge W (2010). Corporate governance mechanisms throughout the world. J .Corporate Governance: An International Review .18(3):159-160.


KaramiG, Hosieni SA, Hasani A (2010). Corporate governance and conservatism. Iran J. Account. Res. (4):36-43.


Kung F, Cheng C, James K (2010). The effects of corporate ownership structure on earning conservatism : evidence from China. Asia J. Financ.Account. 2(1):48-65 .


Lara J , Osma B (2009) . Accounting conservatism and corporate governance. J. Rev Account Stud. 14:161-201.


Mashayekh B, Mohamadabadi M, HesarzadehR (2009). Conservatism and stability of earnings. J. Stud.Account. 3(14):25-41.


Mehrani K, Halaj M, Hasani A (2009). Conservatism and accrual accounting. Iran. J. Account. Res. 3:88- 99.


Midary A (2006) .Relation type of corporate governance and economics Iran. Doctoral Thesis. Tehran University. Tehran.


Mohamad N, Ahmed K, Ji X (2010). Accounting conservatism, corporate governance and political influence: evidence from Malaysia. SSRN.COM / ABSTRACT = 1416485 .


Nicolae F,Liliana F, Voica D (2010). Comparative legal perspectives on international models of corporate governance . Afr. J. Bus. Manage. 4(18):4135 – 4145 .


Piot C, JaninR (2007). External auditors, audit committees,and earnings management in France. J. Eur. Account. Rev. 16(2):429.


Rahmani A, Golamzadeh M (2009). General ownership and conservatism. Iran J. Account. Res. 3:12-28.


Renders A, Gaeremynck A, Sercu P (2010). Corporate governance ratings andcompany performance: A cross - European study. J. Corporate governance: Int. Rev. 18(2):45-76 .


Wang E, Ohogartaigh C, Zijl T (2009). Measures of accounting conservatism: A construct validity perspective. J. Account. Literature 28:165-203.


Watts RL (2003).Conservatism in accounting part I: explanations and implications. J. Account. Horizons 17(3):207-221.


Young BH, Seok HL, Lee L W (2011) .Value information of corporate decisions and corporate governance practices. Asia –Pacific. J. Financ.Stud. 40:69-108.


Yu C (2010).Ownership concentration, ownership control and enterprise performance: Based on the perspective of enterprise life cycle. Afr. J. Bus. Manage. 4(11):2309–2322.