جستجوی مقالات مرتبط با کلیدواژه « شهرت موسسه حسابرسی » در نشریات گروه « حسابداری »

This research investigates effect of auditor reputation accruals quality and cost of debt the companies listed in Tehran Stock Exchange during the seven year study period (1383 to 1389) on 91 companies pay. In addition to the reputation of auditors and accruals quality and cost of debt, variables rate assets and firm size as control variable are considered. the present study examines two hypotheses test result show that. there is inverse relationship between accruals and debt expense and also auditor reputation increase inverse relation between accruals quality and the cost of debt .