Title of article
The Impact of Litigation Risk and Auditor Size on Auditor Conservatism and Auditor Conservatism on Information Asymmetry
Author/Authors
Daneshvar, Hadi Department of Accounting - Islamic Azad University - Tabriz, Iran , Samaie, Marjan Department of Accounting - Osveh Higher Education Institution - Tabriz, Iran , Baradaran Hasanzadeh, Rasoul Department of Accounting - Islamic Azad University - Tabriz, Iran
Pages
12
From page
57
To page
68
Abstract
This study examines the 'The impact of litigation risk and auditor size on auditor conservatism and auditor conservatism on information asymmetry.' This study is applied research, and its design is quasi-experimental, using a post-event approach. The statistical population of the study is the companies listed on the Tehran Stock Exchange. The required information was extracted from audited financial statements of 112 companies from 2010 through 2016. The results of this study showed that there is a significant relationship between litigation risk, auditor’s size, and auditor’s conservatism. But there is no significant relationship between auditor’s conservatism and information asymmetry.
Keywords
Economic Consequences of Auditor Conservatism , Auditor Conservatism
Journal title
Iranian Journal of Accounting, Auditing and Finance (IJAAF)
Serial Year
2019
Record number
2623353
Link To Document