List of Articles Key Words: New employer acceptance

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  1 - Investigating the relationship between new client acceptance, audit quality and auditor expertise in the industry
  akbar kanani hassan AkbariPourDizaj
  AbstractA company that benefits from the decision of the capital markets may use an industry expert auditor as a means to convince the capital providers. The purpose of this research was to investigate the relationship between new employer acceptance, audit quality and More

  AbstractA company that benefits from the decision of the capital markets may use an industry expert auditor as a means to convince the capital providers. The purpose of this research was to investigate the relationship between new employer acceptance, audit quality and auditor expertise in the industry in companies listed on the Tehran Stock Exchange. In order to achieve this goal, 984 company-years (123 companies for eight years) of observations collected from the annual financial reports of companies listed on the Tehran Stock Exchange during the period 2013 to 2022 were tested. The findings of the research showed that there was a positive relationship between the new employer acceptance and audit quality. This shows that if a new employer is accepted, the audit quality increases. Also, the new employer acceptance had a positive and significant relationship with the auditor expertise in the industry. Manuscript profile