چکیده:
Increasing the number of users of the audit report, as customers of this public good, has caused the quality of the auditors‟ job tobe put under observation. Quality of the auditors‟ work and their opinion can lead to improving the financial information system of countries and finally optimal economic decision-making. The results of studying the research variables among 74 companies in 6 industries, using multiple linear regression and panel data, showed that the Board size has a significant inverse relationship with auditor tenure. But this variable has no significant relationship with auditor size. So, it is suggested that acceptable standards be considered for auditor selection in order to improve the audit procedures so that the auditor tenure will be less affected by the Board size and also personal judgments. In addition, the proportion of outside directors has no significant relationship with auditor tenure and auditor size. The results indicated that the company size has a significant positive relationship with the auditor size. Thus, larger companies use larger firms for auditor selection. Accordingly, it is recommended that larger organizations should employ larger audit firms to enhance audit quality.
خلاصه ماشینی:
"(2012) conducted a research entitled “Application of fuzzy regression in explaining the relationship between the Board characteristics and performance of the companies listed in Tehran Stock Exchange”.
(2011) studied the relationship between duration of auditor tenure and amount of earnings management among 133 companies listed in Tehran Stock Exchange during the years 2000 to 2006.
(2013) carried out a research entitled “Assessing the effect of auditor quality on earnings management in the newly listed companies in Tehran Stock Exchange”.
The results obtained from the research regardless of the control variables indicate that larger audit firms and longer auditor tenure have a negative impact on earnings management in newly listed companies in Tehran Stock Exchange.
But by adding control variables, the results show the non-effectiveness of larger audit firms in earnings management and alsothe negative impact of longer auditor tenure on earnings management in newly listed companies in Tehran Stock Exchange.
LEVi,t= DEBTi,t / Ai,t MTB It is the ratio of stock market value to stock book value Research findings Table 1: Descriptive statistics of the research variables Proportion of outside directors Board size Auditor tenure Auditor size Financial leverage Firm size Mean 0.
786385 Table 2: Results of studying the research models Dependent variable: auditor size Model: Multiple linear regression of panel data with fixed time effects Research model Variable Model No. 1-1 Model No. 1-2 Overall research model Constant coefficient -612.
845853 F-statistic significance level 00000 00000 00000 Dependent variable: auditor tenure Model: Multiple linear regression of panel data with fixed time effects Research model Variable Model No. 2-1 Model No. 2-2 Overall research model Constant coefficient 2."