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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Bibliographic Details
Main Authors: Gholamreza Karami, Ameneh Bazrafshan, Amir Mohammadi
Format: article
Language:FA
Published: Shahid Bahonar University of Kerman 2011
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Online Access:https://doaj.org/article/ff53e4f2c6204741b4433b8b50dbda97
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