Audit Quality, Risk-Taking, and Value Creation: Iranian Evidence
Publish Year: 1398
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJAAF-3-1_007
تاریخ نمایه سازی: 2 اسفند 1400
Abstract:
The present study aims to evaluate the relationship between audit quality, risk-taking, and value creation. The population under study is the listed companies on the Tehran Stock Exchange. The study covers ۱۷۶۴ company-year from ۲۰۰۵-۲۰۱۶. This study is based on the panel data and multivariate regression method. Fixed and random effects methods employed to estimate the regression. In this paper, five components of audit quality, including auditor specialization, tenure, audit firm size, ownership concentration, and the percentage of unbounded members of the board, were studied. The results indicate that among these five components and the risk factor, only tenure and ownership concentration have a significant relationship with the value creation of companies.
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Authors
Mahmoud Lari Dasht Bayaz
Faculty of Economics and Business Administration, Ferdowsi University of Mashhad, Mashhad, Iran
Marziyeh Hassanpour
Faculty of Economics and Business Administration, Ferdowsi University of Mashhad, Mashhad, Iran
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