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Ayoubi, Abdolhossein
- Auditor's Tenure and Quality of Profit in Automotive and Food Industries
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Authors
Affiliations
1 Management Department, Islamic Azad University, North Tehran Branch, Tehran, IR
2 English Literature Department, Islamic Azad University, Arak, IR
3 Information Technology Engineering (E-Commerce) Department, Islamic Azad University, E-Campus, IR
4 Biomedical Engineering Department, Amirkabir University, Tehran, IR
1 Management Department, Islamic Azad University, North Tehran Branch, Tehran, IR
2 English Literature Department, Islamic Azad University, Arak, IR
3 Information Technology Engineering (E-Commerce) Department, Islamic Azad University, E-Campus, IR
4 Biomedical Engineering Department, Amirkabir University, Tehran, IR
Source
Journal of Commerce and Accounting Research, Vol 6, No 3 (2017), Pagination: 29-33Abstract
In the present study, the role of accruals is evaluated in quality of profit in companies accepted in Tehran stock exchange market while the relationship between qualities of profit via accruals is studied with auditor's tenure. In this study, number of years of auditor's tenure in an organisation is considered as an index for auditor's retention. Sample consists of 61 companies involved in automotive and food industry. Results show that when an auditor's tenure is longer, and more audits are done by the auditor, productivity of company and the quality of profit are increased more. It seems there is a negative significant relationship between auditor's tenure and bracket of accruals. Any studies can be advantageous for investors and data users regarding the quality of profit and determination of effective factors on its unreal reflection for hidden or unreal profits.Keywords
Accruals, Auditor Tenure, Quality of Profit, Cash Flow.
References
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