The relationship between audit quality based on accrual earnings management in listed companies on Tehran Stock Exchange

Ehsan sharafi¹ Omid jalilian²

1) Graduate student, Islamic Azad University of Kermanshah, Accounting, Kermanshah, Iran
2) Assistant Professor of Accounting, Islamic Azad University, Vahdkrmanshah, Accounting, Kermanshah, Iran

IOI Code : XYCF-ADKBC
Publication : 2nd.International Congress on Management, Economy, Humanities and Business Development(icmba.ir)
Abstract :
    Abstract Transparent and reliable financial information is useful for making users. For this reason it must be audit by independent auditors; therefore, if the audit has more quality, it is better. The company managers may use profit management negatively, therefore high audit quality prevent from negative profit management . For this reason the present research relationship between audit quality and on actual accruals and earnings management . The research in term of aim is an applied research and in term of nature and method the research is descriptive correlative.and . In term of research type and aim, it is an applied one and is placed in inductive-deductive framework. The statistical population of the Companies listed on Tehran Stock Exchange accounted for by sampling the systematic elimination And 91 companies were selected as samples to test the hypothesis of this study By using Rahavarde novin software data is collected. And Jark Bera and Limr tests and Logit regression are used to test the hypotheses. the results showed that there is no a significant relationship between audit quality with , profit management based on commitment items.

Keywords : quality audit accrual based earnings management earnings management online draltrjmh bestdic having trained