University of Isfahan Financial Accounting Research 2322-3405 6 1 2014 05 22 The Survey of Relationship between Corporate Governance and Innate and Discretionary Accruals Quality of Companies Listed in Tehran Stock Exchange The Survey of Relationship between Corporate Governance and Innate and Discretionary Accruals Quality of Companies Listed in Tehran Stock Exchange 1 14 17003 FA Y Hassas Yeganeh Associate Professor of Accounting, Allameh Tabatabaiy, University of Tehran, Iran H Didar Assistant Professor of Accounting, University of urmia, Iran A Eskandari Master of Accounting, Islamic Azad University, Tabriz Branch, Iran Journal Article 2016 06 14 This paper studies the relationship between some corporate governance mechanisms and discretionary and nondiscretionary accrual items’ quality of companies listed in Tehran Stock Exchange during the period of 1382 to 1388. Sample of this study consists of 120 companies. To measure the quality of accruals, Francis Model (2005) is been used. Ownership structure, board of director’s combination, audit size and the existence of internal auditing have been considered as corporate governance mechanisms. The relation of ownership structure and board of director’s combination with accruals quality are investigated by Multiple Regression Model and T-test is used for audit size and the existence of internal auditing. Results indicate that there is a significant and direct relation between ownership structure and board of director’s combination with nondiscretionary accruals quality but this relation with discretionary accruals quality is significant and reverse. On the other hand, there is no significant relation between audit size and internal auditing variables with accruals quality.     This paper studies the relationship between some corporate governance mechanisms and discretionary and nondiscretionary accrual items’ quality of companies listed in Tehran Stock Exchange during the period of 1382 to 1388. Sample of this study consists of 120 companies. To measure the quality of accruals, Francis Model (2005) is been used. Ownership structure, board of director’s combination, audit size and the existence of internal auditing have been considered as corporate governance mechanisms. The relation of ownership structure and board of director’s combination with accruals quality are investigated by Multiple Regression Model and T-test is used for audit size and the existence of internal auditing. Results indicate that there is a significant and direct relation between ownership structure and board of director’s combination with nondiscretionary accruals quality but this relation with discretionary accruals quality is significant and reverse. On the other hand, there is no significant relation between audit size and internal auditing variables with accruals quality.     https://far.ui.ac.ir/article_17003_0841385c4c972903fee3f9d905d0c986.pdf