Auditor Tenure and Earnings Management

This paper examines the relationship between the length of auditor tenure and the extent of corporate earnings management. In particular, we test the relationship between the length of auditor tenure and the magnitude of absolute discretionary accruals, using a sample of 133 firms over the period 13...

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Autores principales:	Gholamreza Karami, Ameneh Bazrafshan, Amir Mohammadi
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2011
Materias:	auditor tenure auditor rotation earnings management conservatism Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/ff53e4f2c6204741b4433b8b50dbda97
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spelling	oai:doaj.org-article:ff53e4f2c6204741b4433b8b50dbda972021-11-04T19:40:24ZAuditor Tenure and Earnings Management2008-89142476-292X10.22103/jak.2011.34https://doaj.org/article/ff53e4f2c6204741b4433b8b50dbda972011-03-01T00:00:00Zhttps://jak.uk.ac.ir/article_34_d6c399e6aa4ccb30b3ed27e855176e99.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis paper examines the relationship between the length of auditor tenure and the extent of corporate earnings management. In particular, we test the relationship between the length of auditor tenure and the magnitude of absolute discretionary accruals, using a sample of 133 firms over the period 1379 to 1385. We find a positive relationship between the tenure and absolute discretionary accruals. These findings show that as auditor tenure increases, the reporting flexibility in management using discretionary accruals rises. We also examine the relationship between auditor tenure and signed discretionary accruals. We find a significant negative relationship that is consistent with the view that management uses reporting flexibility to reduce reported earnings.Gholamreza KaramiAmeneh BazrafshanAmir MohammadiShahid Bahonar University of Kermanarticleauditor tenureauditor rotationearnings managementconservatismAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 2, Iss 4, Pp 65-82 (2011)
institution	DOAJ
collection	DOAJ
language	FA
topic	auditor tenure auditor rotation earnings management conservatism Accounting. Bookkeeping HF5601-5689
spellingShingle	auditor tenure auditor rotation earnings management conservatism Accounting. Bookkeeping HF5601-5689 Gholamreza Karami Ameneh Bazrafshan Amir Mohammadi Auditor Tenure and Earnings Management
description	This paper examines the relationship between the length of auditor tenure and the extent of corporate earnings management. In particular, we test the relationship between the length of auditor tenure and the magnitude of absolute discretionary accruals, using a sample of 133 firms over the period 1379 to 1385. We find a positive relationship between the tenure and absolute discretionary accruals. These findings show that as auditor tenure increases, the reporting flexibility in management using discretionary accruals rises. We also examine the relationship between auditor tenure and signed discretionary accruals. We find a significant negative relationship that is consistent with the view that management uses reporting flexibility to reduce reported earnings.
format	article
author	Gholamreza Karami Ameneh Bazrafshan Amir Mohammadi
author_facet	Gholamreza Karami Ameneh Bazrafshan Amir Mohammadi
author_sort	Gholamreza Karami
title	Auditor Tenure and Earnings Management
title_short	Auditor Tenure and Earnings Management
title_full	Auditor Tenure and Earnings Management
title_fullStr	Auditor Tenure and Earnings Management
title_full_unstemmed	Auditor Tenure and Earnings Management
title_sort	auditor tenure and earnings management
publisher	Shahid Bahonar University of Kerman
publishDate	2011
url	https://doaj.org/article/ff53e4f2c6204741b4433b8b50dbda97
work_keys_str_mv	AT gholamrezakarami auditortenureandearningsmanagement AT amenehbazrafshan auditortenureandearningsmanagement AT amirmohammadi auditortenureandearningsmanagement
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Auditor Tenure and Earnings Management

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