Auditor’s Attributes and Cost of Capital in Iran Capital Market
Publish Year: 1395
نوع سند: مقاله ژورنالی
زبان: English
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JR_AJAER-6-3_004
تاریخ نمایه سازی: 29 اسفند 1398
Abstract:
This research aims to examine the impact of audit quality (auditor’s quality evaluation, auditor size,auditor industry specialization, and auditor tenure) on Iran capital market. The result of the analysis of1140 years of the company during 2006-2015 has shown that there is a significant negative relationshipbetween the auditor expertise and auditor tenure. Although the negative relationship between all of thecriteria of audit quality and cost of capital is not confirmed, it cannot be claimed that high audit qualitydoes not cause reduction in cost of capital in Iran capital market.
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Authors
Mohammad Hamed KhanMohammadi
Assistant Professor of Accounting, Department of Accounting, Damavand Branch, Islamic Azad University,Damavand, Iran
Ali Akbar Arbabian
Department of Accounting and Management, Shahid Beheshti University, Tehran, Iran
Tooran ShiriDoyj
Graduated from M.A, Department of Accounting, Damavand Science and Research Branch, Islamic AzadUniversity, Damavand, Iran