aM.A., Accounting, Institut for Higher Education ACECR, Khouzestan, Iran
bM.A., Department of Accounting, Ferdowsi University of Mashhad, Mashhad, Iran
cM.A., Accounting, Islamic Azad University, Persian Gulf International Educational Center, Iran
Online published on 7 October, 2014.
The purpose of this paper is Investigation of Effect of the continuity of auditor selection on Income Smoothing in the listed companies in Tehran stock exchange. Income Smoothing is intelligent Behavior that use by manager for decreasing of periodical Volatility of earnings. In this research, sample is 68 listed firms in Tehran stock exchange that are analyzed for the period of 2007–2012 by using of the Pooled Data system and Ordinary Least Square Regressions (OLS) Model. The basic hypothesis investigates relationship between Continuity of auditor selection as independent variable and Income Smoothing as dependent variable. The results show there is negative significant relationship between income smoothing and continuity of auditor selection (at the 5% level).
Continuity of Auditor selection, Income Smoothing, accruals, Earnings Management
