The Impact of Litigation Risk and Auditor Size on Auditor Conservatism and Auditor Conservatism on Information Asymmetry

Iranian Journal of Accounting, Auditing and Finance

مقاله 5، دوره 3، شماره 3، پاییز 2019، صفحه 57-68  

نوع مقاله: Auditing

شناسه دیجیتال (DOI): 10.22067/ijaaf.v3i3.89119

نویسندگان

Marjan Samaie¹؛ hadi daneshvar²؛ rasoul baradaran hasan zadeh²

¹Osveh Higher Education Institution, Department of Accounting

²islamic azad university

چکیده

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.

کلیدواژه‌ها

Auditor Conservatism؛ Economic Consequences of Auditor Conservatism