Investigating the impact of the Covid-19 disclosure on the relationship between corporate governance and audit quality in companies listed on the Tehran Stock Exchange
Subject Areas : Corporate governance
drzhajiha@gmail.com hajiha
1
(Professor of Accounting Department, East Tehran branch, Islamic Azad University, Tehran, Iran)
Mahdi Tahaghoghi Haj Ghorbani
2
(PhD Student in Accounting, Kish International Branch, Islamic Azad University, Kish Island, Iran.)
Keywords: Covid-19, corporate governance, audit quality, Tehran Stock Exchange,
Abstract :
The current research was conducted with the aim of investigating the impact of the Covid-19 disclosure on the relationship between corporate governance and audit quality. The present study is an applied research in terms of implementation and an analytical-correlation research in terms of purpose, and in the category of positive accounting research. Also, it is a quantitative research in terms of the implementation process that has been done with a deductive-inductive approach. From the point of view of the implementation time frame, since the historical information of the sample companies was used in conducting this research, it is among the retrospective longitudinal researches. The companies listed on the Tehran Stock Exchange, which number is 460 from 2018 to March 2022, and it can be said that all of them have been affected by the Covid-19, constitute the research statistical population. Among this statistical population, a sample of 120 companies was selected by systematic elimination method, which was used for the models estimation and testing the research hypotheses. In the descriptive statistics section of the research, the data have been analyzed using quantitative methods, including mean, standard deviation and regression tools. Based on the obtained results, the impact of the Covid-19 disclosure on the relationship between corporate governance and audit quality in companies listed on the Tehran Stock Exchange is confirmed.