accruals quality and auditor selection
نویسندگان
چکیده
this study investigates relation between accruals quality and auditor selection in the listed firms of tehran stock exchange (tse) during a five-year period from 2007 to 2011. using correlation method and logistic regression technique, the results of this study indicate that client size, management change and accruals quality impact on selection of the big audit firms. the results of this research also revealed that selection of the big audit firms has no relation with financial leverage, profitability and net loss. research evidence also reveals that audit privatization and competition in audit market increase auditor rotation in the study sample. also, when accruals quality is low, the probability of the big audit firm's selection is high.
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عنوان ژورنال:
مطالعات تجربی حسابداری مالیجلد ۸، شماره ۳۳، صفحات ۸۱-۹۸
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