جستجوی مقالات مرتبط با کلیدواژه « دوره تصدی حسابرسی » در نشریات گروه « حسابداری »

The financial crisis of the beginning of the third millennium suggests that stock prices have been affected by market and industry news and information, rather than responding to specific corporate information. In other words, the price fluctuations fluctuate with market news. For this reason, a phenomenon called synchronous stock prices was created. In general, stock prices reflect vast information such as profits, macroeconomic news, analysts' predictions, and other financial information. If investors decide on the company's specific information, the stock price will not be consistent with market news. The quality of accounting and auditing has a great impact on the release of certain company news and, as a result, a reduction in stock price synchronization.
According to the above, the purpose of this research is to investigate the effect of accounting and auditing quality criteria on stock price synchronization in listed companies in Tehran Stock Exchange. The statistical population of this study was 109 companies listed in Tehran Stock Exchange for the period 1391 to 1395. In order to find the answers to the research questions, the combination data method has been used.
The results of the test of research hypotheses show that increasing the quality of audit and the quality of profit will increase the investor's trust in the company's specific information and thus reduce the company's stock price synchronization.

One of the indicators that improves information asymmetry is the auditor's tenure. Therefore, in this study, the impact of the auditor's tenure on information asymmetry in companies listed on the Tehran Stock Exchange has been investigated. The main motive of this research was to reduce the information asymmetry due to the increase in the tenure of auditors in companies. The purpose of the research is to determine whether the duration of the auditor's presence in companies affects information asymmetry or not. The current research is practical in terms of its purpose and the research method is a posteriori event type. To test the research hypotheses, 101 companies have been selected from the Tehran Stock Exchange during the period of 2013-2014. In this research, in order to reduce the measurement error of the tenure of the auditor, the financial information of four periods before the time period of the research has also been used. By using multiple linear regression analysis, the results of the research indicate the impact of the auditor's tenure on information asymmetry. Therefore, the increase in the tenure of the auditor reduces the asymmetry of information compared to the information provided by the business unit, which confirms the auditor's expertise point of view and removes the concern about the auditor's independence point of view.

Changes in capital markets in recent years have increased the auditor's pivotal role in the areas of decision making. Thus, recognizing and clarifying the nature of the performance and services offered by audit firms and their costs are a new field of efficiency capital markets in the world. The purpose of this research is investigation of audit market concentration on audit report lag and auditor tenure of Listed Companies in Tehran Stock Exchange. In this research, 92 companies were surveyed from 2011 to 2017. In order to measure audit market concentration, audit tenure and audit report lag. indicators of  TOP4SHARE, Number of years accumulated since the beginning of the auditor's activity in the company and natural logarithm of  time interval between the end of the fiscal year and the date of audit report are used respectively. The results showed that both aspects of the audit market concentration, had a negative and significant effect on the delay of the audit report and the auditor's tenure period.

The purpose of this research is toinvestigate the effect of auditer work stress on financial reporting quality with emphasis on audior tenure. To test the research hypotheses, a sample of 110 companies was selected among the listed companies in the Tehran Stock Exchange during the period of 2011 to 2015. According to the first hypothesis, it is expected that the auditor's work pressure will have a significant effect on the financial reporting quality.. In this regard, it is suggested to investors, analysts and other stakeholders in the capital market to consider the workload of the auditor and the quality of financial reporting when making investment decisions and consider it as an effective factor in their making decision models. Based on the second hypothesis, it is expected that the auditor's tenure will have a significant effect on the relationship between auditor's work pressure and financial reporting quality. The results show that the auditor's tenure did not have a significant effect on the relationship between auditor's workload and financial reporting quality.Finally, this study demonstrated that the higher the auditor's workload, the lower the quality of financial reporting and it also affects the tenure of this relationship.

Legislators، regulators، and the media have expressed concerns about pricing of initial and subsequent audit engagement and their implications for auditor independence and audit quality. The main concern is about the issue of “low-balling” in the initial audit engagement and its adverse effects on auditor independence and audit quality. This study examines the relationship between initial and subsequent audit engagement and audit fees. Using a sample of 931 firm-year observations from companies listed in the Tehran Stock Exchange during 1379-1388 and multiple regression models، we found the audit fees for initial audit engagement are higher than the subsequent audit engagement. We also found that there is no significant relationship between audit fees and subsequent audit engagement. Totally، the results do not confirm the issue of low-balling.

The study tends to survey the effect of duration of auditing tenure on the quality of information uncertainty of business entities. The qualities of information uncertainty are measured via deviation measurements of forecasting EPS, forecasting error of EPS, and variability of stock return. These measurements established in the form of hypotheses are tested by regression of integrated data and generalized least square. The statistical society of this research was nonfinancial corporations in Stock Exchange of Tehran during 2002-2008 (1382-1388). The results of the study of 56 sample corporations showed that there is a significant and reverse relationship between the duration of auditing tenure and the deviation of forecasting EPS and forecasting error of EPS, and there is no significant relationship between the stock return and the duration of auditing tenure. Thus, increasing the duration of auditing tenure tends to decrease uncertainty to provided information by business entities. These findings support the view of auditor expertise and eliminate the concern about viewpoint of auditor independence.