The Study of Audit Firm Tenure and Industry Specialization Influence on Earnings Management (Emphasizing on Interim Financial Reports) Evidenced From Iran

Ahmadzade, Younes; Hassanzadeh, Rasool Baradaran; Pooryegane, Narjes; Ebrahimi, Hadi
December 2012
Australian Journal of Basic & Applied Sciences;Dec2012, Vol. 6 Issue 13, p267
Academic Journal
This study investigates the influence of industry specialization and Audit firm tenure on earnings management referring Tehran Stock Exchange companies. In this paper, 73 companies have been studied between the years 2008-2011.Using linear regression and different test, the hypothesis was examined. Those results indicate that industry specialization and audit firm tenure have negative effect on earnings management. also, the possibility of earnings management in companies auditing by specialized auditors in industry and having more than 4 years audit firm tenure, is different (or less than) from the companies which are not audited by those auditors.


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