Asian Journal of Research in Banking and Finance
  • Year: 2015
  • Volume: 5
  • Issue: 10

Reviewing Effect of Audit Quality and Ownership Structure on Earnings Management of Listed Firms in Tehran Stock Exchange

  • Author:
  • Abolfazl Ghadiri Moghaddama, Mahdi Filsaraeib, Ali Baradaranc, Neda Boroumandc, Nahid Rezaei Mokhtaric, Zeynab Norani Koshkic, Amin Hasannezhadc
  • Total Page Count: 7
  • Page Number: 42 to 48

aAssociate Professor and Manager, Hakiman Institute of Higher Education, Bojnourd, Iran

bDepartment of Accounting, Bojnourd Branch, Islamic Azad University, Bojnourd, Iran

cM.A. Student of Accounting, Hakiman Institute of Higher Education, Bojnourd, Iran

Online published on 9 October, 2015.

Abstract

In present study, this questions were raised whether size of audit firm and collaboration experience with client are effective on earnings management and whether major and institutional ownership of an entity are effective on earnings management or not. For this purpose, data of 125 firms listed in Tehran Stock Exchange during 2010 to 2014 and also linear regression were used. Results indicated a significant and positive relationship between collaboration experience of client and audit firm with earnings management, and there is significant and negative relationship between capital concentrations and institutional ownership with earnings management.

Keywords

Audit Quality, Ownership Structure, Management Earnings, Tehran Stock Exchange