Effect of Audit and Debt Financing Quality on Profit Management of Companies Accepted in Tehran Stock Exchange
سال انتشار: 1397
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 81
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شناسه ملی سند علمی:
JR_IJMAE-5-12_005
تاریخ نمایه سازی: 11 آبان 1402
چکیده مقاله:
The purpose of this study was to investigate the effect of audit quality and debt financing on earnings management. In this research, the quality of audit and debt financing is considered as an independent variable and profit management as an associated variable. The criteria for measuring the audit quality of the auditor's tenure, the size of the audit firm, the auditor's specialty, and the independence of the auditor are to measure the financing of both short-term financing (short-term debt to total assets) and long-term debt financing (Long-term debt to total assets). Also, for measuring earnings management as a dependent variable, the modified Jones model was used. The spatial domain of the research includes companies admitted to the Tehran Stock Exchange and the realm of time from the beginning of ۲۰۱۰ to ۲۰۱۶, totally due to the restrictions imposed, ۱۳۴ companies were selected as samples. Testing the research hypotheses using aggregated least squares regression showed that none of the audit quality criteria studied in this research and debt financing had any effect on the management of profit.
کلیدواژه ها:
Audit Quality ، ownership of profit management ، auditor's tenure ، auditor's specialty ، auditor's independence
نویسندگان
Mohammad Kasyaani
Accounting Department, Islamic Azad University, Khoy Branch, Iran
Massoud Dehghani
MSc in Accounting Department, Islamic Azad University, Khoy Branch, Iran.
Roghayeh Eyvaz Naveh Si
MSc in Accounting Department, Islamic Azad University, Khoy Branch, Iran
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