The purpose of this study is to investigate the impact of auditor tenure on auditor conservatism. This is an applied research and its quasi-experimental design using post-event approach. In this study, according to Francis and Krishnan (1999), accrual accruals are used as auditor conservatism. The research method is descriptive-correlational and panel method is used for data analysis. The required information was extracted from the audited financial statements of 112 companies over the period 1389-1384. The results showed that there is no significant relationship between auditor conservatism and auditor tenure.
daneshvar,H and samaie,M . (2020). The impact of auditor tenure on auditor conservatism. Journal of Accounting and Management Vision, 3(21), 54-67.
MLA
daneshvar,H , and samaie,M . "The impact of auditor tenure on auditor conservatism", Journal of Accounting and Management Vision, 3, 21, 2020, 54-67.
HARVARD
daneshvar H, samaie M. (2020). 'The impact of auditor tenure on auditor conservatism', Journal of Accounting and Management Vision, 3(21), pp. 54-67.
CHICAGO
H daneshvar and M samaie, "The impact of auditor tenure on auditor conservatism," Journal of Accounting and Management Vision, 3 21 (2020): 54-67,
VANCOUVER
daneshvar H, samaie M. The impact of auditor tenure on auditor conservatism. Journal of Accounting and Management Vision. 2020;3(21):54-67 (In Persian).
