Volume 11 (2024)
Volume 10 (2023)
Volume 9 (2022)
Volume 8 (2021)
Volume 7 (2020)
Volume 6 (2019)
Volume 5 (2018)
Volume 4 (2017)
Volume 3 (2016)
Volume 2 (2015)
Volume 1 (2014)
Firms Audit Committee and External Auditor Influence on Accounting Conservatism and Firm's Performance

Saif Khan; Hashim Khan; Faisal Khan

Volume 6, Issue 1 , January 2019, , Pages 22-47

Abstract
  In this study we have examined the effect of internal audit committee and external auditor quality on accrual-based measures of accounting conservatism, and the benefits of accounting conservatism on firms’ market performance. Moreover, this study also investigates whether the accrual-based conservatism ...  Read More

Investigation of the Relationship between Accounting Conservatism and Earnings Management Using Benford's Law in Listed Companies of Tehran Stock Exchange

Daruosh Foroghi; Moslem Tahmasbi; Mohammad Zamani Bakhtiarvand

Volume 5, Issue 4 , April 2018, , Pages 244-259

Abstract
  The present study investigates the relationship between accounting conservatism and earnings management using Benford's Law. In this study, the quantitative index of conservatism (cscore) by Khan & Watts (2009) was considered as the accounting conservatism. Target sample includes 363 listed companies ...  Read More