this study investigates relation between accruals quality and auditor selection in the listed firms of tehran stock exchange (tse) during a five-year period from 2007 to 2011.  using correlation method and logistic regression technique, the results of this study indicate that client size, management change and accruals quality impact on selection of the big audit firms.  the results of this res...

journal of accounting advances (j.a.a) vol. 5, no. 1, 2013, ser. 64/3     extended abstract   monitoring role of auditing and corporate dividend payout policies   dr. v. khodadadi              s. hajizadeh               r. ghorbani shahid chamran university of ahvaz   introduction the aim of this paper is to investigate the relation between monitoring role of independent auditing and corporate ...

The purpose of this study was to an investigation of financing costs factors on the auditor's qualified report in companies listed in Tehran stock exchange. The criteria considered in this study were the audit firm size, auditor's specialization in the partner level, auditor's selection tenure and audit fees. For this purpose, five hypotheses were developed and data related to 85 companies of T...

this study aims at investigating the impacts of mandatory audit firm rotation (mafr) on audit fees and audit market compeition among firms listed on tehran stock exchange (tse). since 2007 firms listed on tse are not allowed to use services of any single audit firm for more than 4 consecutive years. we tested our hypotheses using multivariate regression analysis and mean comparison test. our sa...

The finance literature identifies two agency problems between managers and outside shareholders. First, there is a divergence-of-interests problem as management ownership falls. Second, there is an offsetting entrenchment problem when management ownership increases within intermediate regions of ownership. Agency problems are mitigated through contracting, but contracts are often based on accou...

This study was aimed to present a model for social responsibility of audit firms using the grounded theory method. To this end, the components and dimensions of social responsibility model of audit firms were identified and explained. The research method was applied in terms of purpose, mixed (qualitative-quantitative)exploratoryin termsof datatype, anddescriptive-correlationalinterms of data c...

This study examines the effect of audit firm size, period, and rotation on quality. The data come from annual reports infrastructure, utilities transportation companies listed Indonesia Stock Exchange (IDX) 2016 to 2020. sampling method used is purposive sampling. A sample 267 was obtained based method. analysis technique logistic regression with SPSS software. study's results confirm agency th...