The impact of the chief executive officer tenure and size of audit institude on the accounting information quality .

Message:
Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:
This study examines the impact of the chief executive officer tenure and Audit firm size on the accounting information quality in Tehran stock Exchange in the companies listed in Tehran stock Exchange . The present study is practical in purpose and considered as a causal research ( post event ) after methodology . Statistical Society of the study are the companies listed in Tehran stock Exchange . Using systematic elimination method for sampling , 112 companies were chosen as study samples for the period of 2011 to 2016 . The data collection process was done using library and the method used for testing the hypothesis was multi – variable regression with panel data model . This results show that the chief executive officer tenure doesn`t have meaningful effect on the accounting information quality , but Audit firm size has meaningful effect on the accounting information quality , also the quality of accounting information in companies with a ceo tenure over than 3 years is not different from other companies , but The quality of accounting information handled by the first-rank audit firm is different from that of other companies.
Language:
Persian
Published:
Journal of Accounting and Management vision, Volume:2 Issue: 6, 2019
Pages:
17 to 30
magiran.com/p1992573  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 1,390,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
  • حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران می‌شود.
  • پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانه‌های چاپی و دیجیتال را به کاربر نمی‌دهد.
In order to view content subscription is required

Personal subscription
Subscribe magiran.com for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!