Investigation of Relationship between Discretionary Accruals and Auditor Change

This paper investigates how potential conflicts and disagreements between managers’ and auditors’ interests about earnings management and use of discretionary accruals cause friction between manager and auditor, and affect the length of tenure and the continuity of auditor’s work. The criterion used...

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Autores principales:	Mahdi BaharMoghadam, Hamid Reza Ghaediha
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2015
Materias:	discretionary accruals auditor tenure earnings quality earnings management Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/86717373ffe04f1e8cde5ae03e31b440
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spelling	oai:doaj.org-article:86717373ffe04f1e8cde5ae03e31b4402021-11-04T19:47:44ZInvestigation of Relationship between Discretionary Accruals and Auditor Change2008-89142476-292X10.22103/jak.2015.965https://doaj.org/article/86717373ffe04f1e8cde5ae03e31b4402015-06-01T00:00:00Zhttps://jak.uk.ac.ir/article_965_c1e9098012f99611519377eb16b18a3b.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis paper investigates how potential conflicts and disagreements between managers’ and auditors’ interests about earnings management and use of discretionary accruals cause friction between manager and auditor, and affect the length of tenure and the continuity of auditor’s work. The criterion used to evaluate earnings management is discretionary accruals that were calculated by the modified Kasznik model. The data used in this study are from 72 firms listed in the Tehran Stock Exchange in the period of 1381-1390, and a logistic regression model is used for data analysis. The results showed that there is not a significant relationship between positive discretionary accruals and auditor change. Also, the results indicated that there is a significant relationship between negative discretionary accruals and auditor change.Mahdi BaharMoghadamHamid Reza GhaedihaShahid Bahonar University of Kermanarticlediscretionary accrualsauditor tenureearnings qualityearnings managementAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 6, Iss 20, Pp 105-121 (2015)
institution	DOAJ
collection	DOAJ
language	FA
topic	discretionary accruals auditor tenure earnings quality earnings management Accounting. Bookkeeping HF5601-5689
spellingShingle	discretionary accruals auditor tenure earnings quality earnings management Accounting. Bookkeeping HF5601-5689 Mahdi BaharMoghadam Hamid Reza Ghaediha Investigation of Relationship between Discretionary Accruals and Auditor Change
description	This paper investigates how potential conflicts and disagreements between managers’ and auditors’ interests about earnings management and use of discretionary accruals cause friction between manager and auditor, and affect the length of tenure and the continuity of auditor’s work. The criterion used to evaluate earnings management is discretionary accruals that were calculated by the modified Kasznik model. The data used in this study are from 72 firms listed in the Tehran Stock Exchange in the period of 1381-1390, and a logistic regression model is used for data analysis. The results showed that there is not a significant relationship between positive discretionary accruals and auditor change. Also, the results indicated that there is a significant relationship between negative discretionary accruals and auditor change.
format	article
author	Mahdi BaharMoghadam Hamid Reza Ghaediha
author_facet	Mahdi BaharMoghadam Hamid Reza Ghaediha
author_sort	Mahdi BaharMoghadam
title	Investigation of Relationship between Discretionary Accruals and Auditor Change
title_short	Investigation of Relationship between Discretionary Accruals and Auditor Change
title_full	Investigation of Relationship between Discretionary Accruals and Auditor Change
title_fullStr	Investigation of Relationship between Discretionary Accruals and Auditor Change
title_full_unstemmed	Investigation of Relationship between Discretionary Accruals and Auditor Change
title_sort	investigation of relationship between discretionary accruals and auditor change
publisher	Shahid Bahonar University of Kerman
publishDate	2015
url	https://doaj.org/article/86717373ffe04f1e8cde5ae03e31b440
work_keys_str_mv	AT mahdibaharmoghadam investigationofrelationshipbetweendiscretionaryaccrualsandauditorchange AT hamidrezaghaediha investigationofrelationshipbetweendiscretionaryaccrualsandauditorchange
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Investigation of Relationship between Discretionary Accruals and Auditor Change

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