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.
