This study aims to investigate the relationship between audit tenure and long term investment efficiency in Tehran stock exchange. We also investigate the impact of life cycle and cash holding on this relationship. Least square Regression and modified least square Regression are deployed in order to test the relationship between variables. Results showed that there is positive and significant relationship between audit tenure and audit size with long term investment efficiency. Then the increasing of long term investment efficiency is affected by audit quality and auditor quality. Furthermore the relationship between audit tenure and long term investment efficiency is affected by life cycle and cash holding. However findings suggest that the results are influenced by operational definitions of research variables.
Setayesh,M. H. and Faalghayouomi,A. (2012). Audit Tenure, Life Cycle and Long Term Investment Efficiency (In the Tehran Security Exchange). Accounting and Auditing Studies, 1(4), 40-57. doi: 10.22034/iaas.2012.105397
MLA
Setayesh,M. H. , and Faalghayouomi,A. . "Audit Tenure, Life Cycle and Long Term Investment Efficiency (In the Tehran Security Exchange)", Accounting and Auditing Studies, 1, 4, 2012, 40-57. doi: 10.22034/iaas.2012.105397
HARVARD
Setayesh M. H., Faalghayouomi A. (2012). 'Audit Tenure, Life Cycle and Long Term Investment Efficiency (In the Tehran Security Exchange)', Accounting and Auditing Studies, 1(4), pp. 40-57. doi: 10.22034/iaas.2012.105397
CHICAGO
M. H. Setayesh and A. Faalghayouomi, "Audit Tenure, Life Cycle and Long Term Investment Efficiency (In the Tehran Security Exchange)," Accounting and Auditing Studies, 1 4 (2012): 40-57, doi: 10.22034/iaas.2012.105397
VANCOUVER
Setayesh M. H., Faalghayouomi A. Audit Tenure, Life Cycle and Long Term Investment Efficiency (In the Tehran Security Exchange). Accounting and Auditing Studies, 2012; 1(4): 40-57. doi: 10.22034/iaas.2012.105397
