The Effect of Auditor Industry Specialization on the Relationship between Auditing Quality and Level of Cash Holding

Subject Areas :

Yadollah Noorifard ¹ , Hassan Chenari Bouket ²

1 - -عضو هیات علمی دانشگاه آزاداسلامی واحد تهران جنوب
2 - Master of Science in Accounting, Department of Accounting, Islamic Azad University of South Tehran

Received: 2016-11-14 Accepted : 2017-02-27 Published : 2017-04-21

Keywords: Auditing Quality, Auditor Specialty, Level of Cash Holding,

Abstract :

The aim of this study is to show the effect of auditor industry specialization on the                relationship between auditing quality and level of cash holding on accepted firms in Tehran Stock Exchange. Information required for the study of the financial statements of 81 firms in the period 1390-1394 were collected. In this study, the independent variable and the dependent variable are auditing quality and the level of cash holding, respectively. The results of this study showed that the effect of auditor industry specialization has no effect on the relationship between auditing quality and level of cash holding. In other words, the amount of cash held is related to factors other than the auditing quality and the mutual influence of auditor industry specialization