سمیرا هنربخش

The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includes 165 companies during eleven years from 2010 until 2020. Panel data and fixed effects model have been used to analyze the relationship between research variables. The results of the Basu's model test in measuring accounting conservatism show that in the sample companies, variables of board independence, the ownership percentage of institutional investors have a positive and significant relationship with accounting conservatism and the CEO duality has a negative and significant relationship with accounting conservatism. On the other hand, variables of board size, ownership concentration, auditor rotation, auditor tenure, independence of audit committee, and information asymmetry have no significant relationship with accounting conservatism. Also, among these variables, the separation of the CEO from the board's chairman has the most significant impact on accounting conservatism