The effect of earnings management and cash flow management client, the type of auditor (Empirical evidence: Tehran Stock Exchange)

Abstracta) Introductionthis study, Review the effect of earnings management and cash flow management on auditor type in relation to the companies listed in Tehran Stock Exchange for the period 1390-1394. The population this study is all of companies listed in the Tehran Stock exchange,that by use of targeted sampling, 120 companies selected as sample. b) Research hypothesisThe first hypothesis is that the earnings management of client is impact on the auditors type. The second hypothesis is that the cash flow management of client is impact on the auditors type. c) Methods In order to test the hypothesis used of logit regression model. Because the depended variable(auditor type) is dummy and abnormal. d) ResultsThe results of hypotheses testing, show that Clients that further Earnings management and cash flow management, have fewer tendencies to top auditors. e) Discussion and ConclusionSo the level of earnings management and cash flow management is impact on auditors type. In other word we can claim that: The high level of earnings management and cash flow management The high level of earnings management and cash flow management represents the low quality of the selected auditor. keywordsEarning Management, Cash Flow Management , Audit , Auditor type.