The relation of accounting conservatism and auditor tenure (Evidence from Tehran Stock Exchange)

Auditor’s tenure is one of the audit quality parameters. The long term relation of auditor and client could reduce auditor’s independence and audit quality. Probable reduction of auditor’s independence is caused by long term relation could alter accounting conservatism level. Hence, auditor’s tenure is focused by many researchers. The main goal of this research is to study the relation of accounting conservatism and auditor’s tenure. In order to conservatism measurement Basu criterion is utilized. The studied sample concludes of 69 companies during 1383 to 1390; and the statistical method is combined regression. The results suggest that there is no any significant relation between auditor’s tenure and conservatism. Moreover, in information asymmetry, there is no significant relation between auditor’s long term and short term tenure.