Investigating the relationship between short-term and long-term tenure of the auditor and accounting conservatism

The purpose of this study is to investigate the relationship between short-term and long-term tenure of the auditor and accounting conservatism. Using elimination sampling method and applying the sample selection conditions, a sample consisting of 167 companies listed on the Tehran Stock Exchange from2013 to 2021 was selected and using a multivariate regression model based on panel data technique was tested. Research findings indicate that the auditor's long tenure leads to a reduction in accounting conservatism. The second hypothesis also suggests that firms with longer-term auditors will have more conservative reporting, and ultimately the results of the third hypothesis suggest that firms with shorter-term auditors will have more conservative reporting.