Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals

This study examined the relationship between audit tenure and audit quality in companies listed in the Tehran Stock Exchange, TSE. The Ability of beating earnings forecast and abnormal working capital accruals were used as proxies for audit quality. The audit tenure in this study is taken with at le...

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Autores principales:	Akbar Parvaei, Hamid Haghighat (Ph.D), Milad Mehrnasab
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2017
Materias:	audit tenure audit quality ability of beating earnings forecast abnormal working capital accruals Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/f1ed1a40f4e34583ba7c2e99c6f392e5
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spelling	oai:doaj.org-article:f1ed1a40f4e34583ba7c2e99c6f392e52021-11-04T19:52:57ZAudit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals2008-89142476-292X10.22103/jak.2017.1673https://doaj.org/article/f1ed1a40f4e34583ba7c2e99c6f392e52017-07-01T00:00:00Zhttps://jak.uk.ac.ir/article_1673_e81e22e07ef91fb365c10a52b73148d9.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis study examined the relationship between audit tenure and audit quality in companies listed in the Tehran Stock Exchange, TSE. The Ability of beating earnings forecast and abnormal working capital accruals were used as proxies for audit quality. The audit tenure in this study is taken with at least seven years that seems suitable for explaining audit tenure. This variable is taken as dummy variable in the regression model. All companies listed in the TSE in the period 2006 to 2011 were considered the statistical population. In this study, the panel regression approach has been used for data analysis and processing. Findings showed that audit tenure is not correlated with the ability of beating earnings forecast and abnormal working capital accruals.Akbar ParvaeiHamid Haghighat (Ph.D)Milad MehrnasabShahid Bahonar University of Kermanarticleaudit tenureaudit qualityability of beating earnings forecastabnormal working capital accrualsAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 8, Iss 2, Pp 7-180 (2017)
institution	DOAJ
collection	DOAJ
language	FA
topic	audit tenure audit quality ability of beating earnings forecast abnormal working capital accruals Accounting. Bookkeeping HF5601-5689
spellingShingle	audit tenure audit quality ability of beating earnings forecast abnormal working capital accruals Accounting. Bookkeeping HF5601-5689 Akbar Parvaei Hamid Haghighat (Ph.D) Milad Mehrnasab Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals
description	This study examined the relationship between audit tenure and audit quality in companies listed in the Tehran Stock Exchange, TSE. The Ability of beating earnings forecast and abnormal working capital accruals were used as proxies for audit quality. The audit tenure in this study is taken with at least seven years that seems suitable for explaining audit tenure. This variable is taken as dummy variable in the regression model. All companies listed in the TSE in the period 2006 to 2011 were considered the statistical population. In this study, the panel regression approach has been used for data analysis and processing. Findings showed that audit tenure is not correlated with the ability of beating earnings forecast and abnormal working capital accruals.
format	article
author	Akbar Parvaei Hamid Haghighat (Ph.D) Milad Mehrnasab
author_facet	Akbar Parvaei Hamid Haghighat (Ph.D) Milad Mehrnasab
author_sort	Akbar Parvaei
title	Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals
title_short	Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals
title_full	Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals
title_fullStr	Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals
title_full_unstemmed	Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals
title_sort	audit tenure, ability of beating earnings forecast and abnormal working capital accruals
publisher	Shahid Bahonar University of Kerman
publishDate	2017
url	https://doaj.org/article/f1ed1a40f4e34583ba7c2e99c6f392e5
work_keys_str_mv	AT akbarparvaei audittenureabilityofbeatingearningsforecastandabnormalworkingcapitalaccruals AT hamidhaghighatphd audittenureabilityofbeatingearningsforecastandabnormalworkingcapitalaccruals AT miladmehrnasab audittenureabilityofbeatingearningsforecastandabnormalworkingcapitalaccruals
_version_	1718444626880233472

Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals

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