Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the relationship between short-term and long-term tenure of the auditor and accounting conservatism

Document Type : Original Article

Authors
Mohammad Norouzi 1
abbas ghodrati zoeram 2
azimeh najari 3
fatemeh bagheri 4
1 Assistant Professor of Accounting, Gonbad Kavous University, Gonbad Kavous, Iran
2 Department of Accounting, Faculty of Technical Boys, Technical and Vocational University (TVU) Lecturer , Shirvan, Iran
3 eshragh
4 iau
Abstract
The purpose of this study is to investigate the relationship between short-term and long-term tenure of the auditor and accounting conservatism. Using elimination sampling method and applying the sample selection conditions, a sample consisting of 167 companies listed on the Tehran Stock Exchange from2013 to 2021 was selected and using a multivariate regression model based on panel data technique was tested. Research findings indicate that the auditor's long tenure leads to a reduction in accounting conservatism. The second hypothesis also suggests that firms with longer-term auditors will have more conservative reporting, and ultimately the results of the third hypothesis suggest that firms with shorter-term auditors will have more conservative reporting.
Keywords
Auditor Short Term
Auditor Long Term
Accounting Conservatism