Auditor Economic Dependence and Accounting Conservatism

The aim of this study is to identify the relationship between accounting conservatism and economic dependence auditor. Research was conducted, in a period of 6 years from 1387 to 1392 in 100 companies listed in Tehran Stock Exchange. The research method is correlational by using multiple regressions. The results showed that there was a negative relationship between accounting conservatism and economic dependence auditor. The evidence showed a negative relationship between the proportion of debt with conditional accounting conservatism and a positive relationship between firm size and conditional accounting conservatism but there is not any significant between stock holders and conditional accounting conservatism.