标题：The Investigation of the Impact of Auditor tenure and Audit Firm Size on Accounting Conservatism in Financial Reporting of Firms Listed in Tehran Stock Exchange (TSE)
期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2012
卷号：1
期号：3
页码：38-44
DOI：10.5923/j.ijfa.20120103.03
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：Although audit quality and accounting conservatism are separate issue in financial reporting and accounting and audit scope, each has an important impact on capital market efficiency. However, this study tries to answer as to whether audit quality, characterized by audit firm size and auditor tenure, of firms listed in TSE could have a significant effect on accounting conservatism in financial reporting quality. To find an appropriate answer, after hypotheses development and collecting data for the period of 2002 to 2010, the hypotheses are tested. The results of hypotheses test show that audit quality including audit firm`s size and auditor tenure does not affect conservatism in financial reporting of firms listed in (TSE). This result may stem from the fact that managers have no conservative behavior in financial reporting so audit quality may not be an effective factor on manager’s conservative behavior in financial reporting.
