The Impact of Political Communication on the Risk of Litigation Against the Auditor Taking into Account the Role of Audit Quality
محورهای موضوعی : • Emerging technology in the field of Accounting and its futureZeinab Roknabadi 1 , Abdolkarim Moghaddam 2
1 - Master of Accounting, Department of Accounting, Payame Noor University, Tehran, Iran.
2 - Associate Professor, Department of Accounting, Payame Noor University, Tehran, Iran.
کلید واژه: Political communication, Audit claims, Audit quality, Auditor expertise.,
چکیده مقاله :
Objectives: The present study aims to investigate the impact of political communication on the risk of lawsuits against auditors, considering the role of audit quality.
Design/methodology/approach: This research is applied and, from a methodological standpoint, is causal correlation. The statistical population of the study consisted of all firms listed on the Tehran Stock Exchange. Using systematic sampling, 131 firms were selected as the study sample and studied over a 7-year period from 2016 to 2022.
Results: The results of testing the research hypotheses showed a relationship between political communication and the risk of lawsuits against auditors in the first hypothesis. The second hypothesis demonstrated the effect of the interaction of audit quality and political communication on lawsuits against auditors.
Innovation: This ongoing research provides evidence that political communication reduces the risk of lawsuits against auditors and improves the quality of auditing.
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