M.A. Thesis:

Corporate Governance and Accounting Conservatism:Moderating role of Audit Quality and Disclosure Quality

Conservatism is a potentially useful tool for the board of directors to play a role in approving and monitoring key decisions. Establishment of corporate governance mechanisms can also affect management behavior. The main purpose of this research is to investigate the effect of the relationship between corporate governance and accounting conservatism with the moderating role of audit quality and disclosure quality in Tehran Stock Exchange. This research was conducted for a period of 5 years between 92 and 96 years. The sample data of the companies studied after the availability of their information was collected using Excel software and with the help of software Ivyz were analyzed and analyzed. The results showed that there is a positive relationship between corporate governance and accounting conservatism, and this relationship is significant. Given that the corporate governance benchmark in this research is management ownership, this ownership, due to the control exercised by executives, as well as the reduction of conflicts of interest, lead to conservative accounting. On the other hand, audit quality modifies the relationship between corporate governance and accounting conservatism, and the relationship is also positive and meaningful, as the larger auditor will further influence the opportunistic behavior of managers. Also, the disclosure quality modifies the relationship between corporate governance and accounting conservatism, and the relationship is also positive and meaningful.

Keywords: Accounting Conservatism - Corporate Governance - Audit Quality - Disclosure Quality