Accounting and Corporate Governance Researches: 1 (1)

Open Access Article

1 - The effect of audit quality on reducing credit risk and liquidity risk of banks listed on the Tehran Stock Exchange
mohamad mohamadi morteza kazemi

Abstract: Independent and effective auditing is a part of corporate governance system. Banking supervisors need to pay attention to the effectiveness and necessity of an independent auditor. This means that following the audit quality of management, take corrective act More

Abstract: Independent and effective auditing is a part of corporate governance system. Banking supervisors need to pay attention to the effectiveness and necessity of an independent auditor. This means that following the audit quality of management, take corrective action in a timely manner in response to credit and liquidity risks. In general, the activity of an independent auditor is a necessary assurance about the activity of banks, thus the risk of loss, liquidity and damage to the bank's credit helps. If these risks are not well managed, they can lead to the loss of banks and financial institutions and ultimately their bankruptcy. The purpose of the research is applied research. This research is of descriptive correlation type and research method is post-event type. A multivariate regression model will be used to test the hypotheses. The library method is used to collect information about the literature on the subject and background of the research and the formulas for extracting the research variables to test the research hypotheses, the financial information of banks listed on the Tehran Stock Exchange in the period from 1394 to 1398 has been used and the final sample consists of 15 companies that were selected after applying the restrictions in this study. The experiments were performed using Eviews8 software and panel data statistical technique (fixed effects). With the findings of the first hypothesis, it was observed that audit quality has a significant inverse effect on credit risk. The second hypothesis also showed that audit quality has a negative and significant effect on liquidity risk. As a result, it was found that the quality of auditing in banks can lead to a reduction in credit risk and liquidity risk. Manuscript profile

Open Access Article

2 - The effect components of corporate governance on the profitability of listed companies in the Tehran Stock Exchange
mohmmad sayrani fatemeh qasemnejad

AbstractCorporate governance has two dimensions of operational dimension and supervisory dimension in any company, both of which can affect the company's performance. The purpose of this research was to investigate the effect of corporate governance components on the pr More

AbstractCorporate governance has two dimensions of operational dimension and supervisory dimension in any company, both of which can affect the company's performance. The purpose of this research was to investigate the effect of corporate governance components on the profitability of companies listed on the Tehran Stock Exchange. The research period was 10 years from 2010 to 2019. Therefore, by selecting 151 companies as the research sample, the research question regarding the effect of the corporate governance components was examined by estimating the multivariable regression model and using the combined data model. The results showed that among the examined components, independence of audit committee, independence of board of directors, expertise of audit committee, gender diversity of board of directors, tenure of the CEO, expertise and competence of the internal audit unit and type of auditor had a positive effect on the profitability of the company. The duality of management duties in the board of directors had a negative effect on the profitability of the company. Also, the shares owned by institutional investors and the number of meetings of board of directors and the size of the internal audit unit did not have any effect on the profitability of the company. Manuscript profile

Open Access Article

3 - The effect of the characteristics of the board of directors on the value creation of production companies of the Tehran Stock Exchange
mahsa saremi nia Habibollah Nakhaei drzhajiha@gmail.com hajiha

Abstract The purpose of this study is to investigate the effect of board characteristics with emphasis on criteria based on value creation for investors in companies listed on the Tehran Stock Exchange. In this study, the criteria of board ownership, board independence More

Abstract The purpose of this study is to investigate the effect of board characteristics with emphasis on criteria based on value creation for investors in companies listed on the Tehran Stock Exchange. In this study, the criteria of board ownership, board independence and board size were used to assess the characteristics of the board. In terms of classification, research based on purpose is of applied type and research method is quantitative. In order to test the research hypotheses, the audited financial statements of companies and reporting the changes of 148 companies listed on the Tehran Stock Exchange during the period 2013 to 2020 were used and the required data were extracted and using the analysis method. Multivariate regression and F-Leimer, Hausmann, Bruch-Godfrey and Bruch-Pagen tests were evaluated using R software. The results of testing the hypotheses showed that between the characteristics of the board that were evaluated using the criteria of board ownership, board independence and board size with the financial performance of companies using criteria based on value creation It was found that there is a positive and significant relationship. As a result, due to the significant effect of the characteristics of the board of directors on the performance of companies, the need to pay attention to the characteristics of the board of directors is of great importance. Therefore, according to the research findings, the importance of more effective board supervision over the activities of managers is confirmed, and as a result, it should be based on the criteria of board ownership, board independence and board size, which can improve companies' performance and cause Increase the efficiency and effectiveness of board decisions in the company and increase the value of the company and create value for investors.   Manuscript profile

Open Access Article

4 - The effect of internal audit quality on stock return forecast
javad Mahdizadeh ghalehjough Lida Mahdizadegh ghalehjough

Abstract The inappropriate design of the internal control system lowers the reliability of financial reports, and effective internal audit ensures that the business unit achieves its goals. The purpose of this study was to investigate the effect of internal audit quali More

Abstract The inappropriate design of the internal control system lowers the reliability of financial reports, and effective internal audit ensures that the business unit achieves its goals. The purpose of this study was to investigate the effect of internal audit quality on the prediction of stock returns. The companies that were members of the stock exchange from 2010 to 2018 were selected as the statistical population of this study. The necessary data to test the research hypotheses were collected from the annual financial information of the companies, which were available on Codal and Stock Exchange websites. The collected data, after the necessary corrections and classifications, were entered into EViews software based on the investigated variables, and the final analyses were performed, and finally, the research hypotheses were confirmed or rejected using inferential statistics and regression model. This research was quantitative research in terms of the conduction process (type of data), applied research in terms of the result of its conduction, analytical research in terms of the purpose of conduction (correlation method), deductive-inductive research in terms of the logic of conduction and longitudinal research (post-event) in terms of time dimension. The results and empirical evidence showed that the financial expertise of internal audit members had a positive effect on the prediction of stock returns, and the size of the internal audit had an effect on the prediction of stock returns. Manuscript profile

Open Access Article

5 - The effect of Auditor Effort, Specialization and Size on the Auditor Performance with an emphasis on the Complexity Environment
Rasoul baradaran Hasanzadeh Hassan Safir

AbstractThis research is an investigation the effect of Auditor Effort, Specialization and Size on the Auditor Performance with an emphasis on the Complexity Environment of listed companies in Tehran Stock Exchange (TSE). The goal of this present research is application More

AbstractThis research is an investigation the effect of Auditor Effort, Specialization and Size on the Auditor Performance with an emphasis on the Complexity Environment of listed companies in Tehran Stock Exchange (TSE). The goal of this present research is application and the type of research methodology is causal. Statistic population is firms listed in Tehran Stock Exchange, and using systematic elimination sampling method, were selected as sample 128 firms, and time period has been during the years 2008 to 2014. The method used for information gathering is library research and this test hypotheses, we used of multivariate linear regression. The results of this research show that the Auditor Effort and Auditor Size has not effect on Abnormal Accruals and the Auditor Specialization has positive and significant effect on Abnormal Accruals. Complexity Environment has positive and significant effect on Abnormal Accruals. Also, Complexity Environment has not effect on the relationship between Auditor Effort, Specialization and Size with Abnormal Accruals. Manuscript profile

Open Access Article

6 - 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

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