Analys
Analysis of relation between corporate governance and
auditing quality in reduction of earning management in initial release of share
in Tehran stock exchange market
Abbas Taleb Beydokhti1,
Nasrollah Amouzesh*2
1. Department of Accounting, Science and Research
Hormozgan Branch, Islamic Azad University, Hormozgan, Iran
*2. Department of Accounting, Gachsaran Branch
Islamic Azad University Gachsaran , Iran
E-mail: [email protected]
Abstract: In
this research relation between corporate governance and auditing quality on the
earning quality in initial release of share in Tehran exchange market will be
analyzed. Corporate governance is effective parameters in reduction of earning
management. On one side auditing quality also can be effective in the earning
management process. In this analysis all companies that had initial release in
the country in the year 2002 to 2011 were analyzed. Results of the analysis
with the use of regression models show that there isn’t a negative relation
between auditing quality and earning management. Considering corporate
governance hypothesis the results show that there isn’t a negative relation
between auditing committee and non- responsible members of board of directors
with earning management.
[Abbas
Taleb Beydokhti, Nasrollah Amouzesh. Analysis of relation between
corporate governance and auditing quality in reduction of earning management in
initial release of share in Tehran stock exchange market . Life Sci J 2013;10(7s):84-87]
(ISSN:1097-8135). http://www.lifesciencesite.com. 14
Keywords: earning management, corporate governance, auditing
quality, audit committee.
