نقش حسابرسان مستقل در كاهش اقلام تعهدي اختياري

Independent Auditorʹs Roles in Decreasing Discretionary Accrual

In this study we examine the relation between auditors, auditorʹs reports and earnings management (EM). EM is measured by discretionary accrual (DA). In the case of auditors, type of auditor institutions, type of auditorʹs opinion in audit reports and the number of qualification paragraphs in audit reports are measured on DA. To examine DA, the modified Jones model is used. Type of audit institutions is divided to Audit Organization and other, and type of auditorʹs opinion is divided to qualified opinion and clean opinion. In this research we use the multivariate regression. To test the research hypothesis, we employ pooled and cross-sectional data of 71 companies listed in TSE in 2002-2005. Results of the study showed that only type of audit institutions is related to DA.