Paper Information

Journal:   QUANTITATIVE RESEARCHES IN MANAGEMENT   WINTER 2014 , Volume 4 , Number 4; Page(s) 138 To 157.
 
Paper: 

ACCOUNTING INFORMATION QUALITY AND AUDITOR TYPE SELECTION IN COMPANIES LISTED AT TEHRAN STOCK EXCHANGE)

 
 
Author(s):  NIKOOMARAM HASHEM, AHMADZADEH HAMID*
 
* DEPARTMENT OF ACCOUNTING, SCIENCE AND RESEARCH BRANCH, ISLAMIC AZAD UNIVERSITY, TEHRAN, IRAN
 
Abstract: 

The present study is an investigation of the relationship between Accounting Information Quality and Auditor type Selection in companies listed at Tehran Stock Exchange in a span of seven years from 2005 to 2011. Based on the model of Francis et al. (2005), accounting information quality is used as the independent variable. Also, auditor selection is used as our dependent variable. Control variables of the study are firm size, leverage, return on assets, management changes compared to the previous year, losses and ownership type. A logistic regression model is applied for testing the hypotheses. Results show that accounting information quality, firm size and ownership type are most influential on selecting large auditing firms. That is to say, large companies or those owned by the government and companies with low accounting information quality are more inclined to opt for audit organization as the independent auditor. These findings provide regulators in the realm of auditing market with the fact that increased competition in this market decreases the quality of auditing in large firms.

 
Keyword(s): ACCOUNTING INFORMATION QUALITY, AUDITOR SELECTION, OWNERSHIP TYPE
 
References: 
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