The Relationship between Hours of Audit and Earnings Management

Authors

Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran

Abstract

The main goal of the research is studying the relationship between the hours of audit and earnings management. As the auditors will recognize the earnings management through increasing the hours of audit in investigation of the statement, in this research the relation between the hours of audit and the earnings management has been studied.
In order to evaluate the hypothesis, a sample includes of 84 listed companies on Tehran Stock Exchange during 1385-1387 are designated as the model, applying the Jones model and the models of earnings management the audited statements of the designated companies were studied. The result shows a significant and reversible relationship

Keywords

References

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History

  • Receive Date: 19 September 2012
  • Revise Date: 30 June 2018
  • Accept Date: 14 May 2013

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