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.
Norouzi,M , ghodrati zoeram,A , najari,A and bagheri,F . (2022). Investigating the relationship between short-term and long-term tenure of the auditor and accounting conservatism. Journal of Accounting and Management Vision, 5(57), 132-145.
MLA
Norouzi,M , , ghodrati zoeram,A , , najari,A , and bagheri,F . "Investigating the relationship between short-term and long-term tenure of the auditor and accounting conservatism", Journal of Accounting and Management Vision, 5, 57, 2022, 132-145.
HARVARD
Norouzi M, ghodrati zoeram A, najari A, bagheri F. (2022). 'Investigating the relationship between short-term and long-term tenure of the auditor and accounting conservatism', Journal of Accounting and Management Vision, 5(57), pp. 132-145.
CHICAGO
M Norouzi, A ghodrati zoeram, A najari and F bagheri, "Investigating the relationship between short-term and long-term tenure of the auditor and accounting conservatism," Journal of Accounting and Management Vision, 5 57 (2022): 132-145,
VANCOUVER
Norouzi M, ghodrati zoeram A, najari A, bagheri F. Investigating the relationship between short-term and long-term tenure of the auditor and accounting conservatism. Journal of Accounting and Management Vision. 2022;5(57):132-145 (In Persian).
