Auditor awareness of earnings management

auditor tenure and earnings management

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Surplus Free Cash Flow and Earnings Management: The Moderating Role of Auditor Size

This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange d...

Management Demographic Characteristics, Auditor Choice and Earnings Quality: Empirical Evidence from Iran

Recent accounting and management literature shows that demographic character-istics of top management and corporate performance are related. Accordingly, using a two-stage least squares regression model (2SLS), this study examines the relationship between some management demographic characteristics including CEO tenure, gender and level of education with earnings quality and auditor choice. Sam...

Auditor Type and Earnings Quality in Tehran Stock Exchange

This study examines the association between auditor type (public versus private) and earnings quality as measured by the levels of discretionary accruals in Iran. This study hypothesize that there is no significant difference in discretionary accruals between public and private sector audit firms when there is low incentives for auditors to provide high-quality audits in Iran. Using a sample...

Perceived Auditor Quality and the Earnings Response Coefficient