Investigating the effect of mutual management of financial manager, audit company on the quality of audit information in the companyaccepted in the stock exchange.
Subject Areas : Bi-quarterly Journal of development economics and planningbahare maleki 1 , فریبرز خورشیدی 2
1 - Economics, Faculty of Law and Human Sciences, Khomeini Shahr University, Iran, Iran
2 - اصفهان بهارستان زمزم ۹ پ ۱۸۳
Keywords: Tenure, Financial manager, Audit quality, corporate governance, Tehran Stock Exchange,
Abstract :
Auditing is gradually becoming an essential link in financial reporting, because it helps to ensure the integrity of capital markets and to protect investors, creditors, government organizations, etc. Therefore, audit decisions examine financial statements. A company is an independent unit. Despite audit and supervisory reports, financial scandals are increasing and weaken the confidence of investors, so a quality audit is needed. The aim of this research is to investigate the effect of the auditor's relationship with the company and the quality of the audit with the moderating role of corporate governance in companies listed on the Tehran Stock Exchange. The research conducted in terms of the type of goal is a part of applied research and the research method is cause and effect in terms of nature and content. The research was carried out in the framework of deductive-inductive arguments and panel analysis was used to analyze the hypotheses. To collect information, the data of 115 companies admitted to the Tehran Stock Exchange in the period from 2013 to 2019 have been used. The results of this research show that the period of cooperation of the financial manager, return on assets, book value to market value, financial leverage, liquidity and company size have a significant effect on the quality of audit information in companies admitted to the Tehran Stock Exchange.
