The effect of audit quality measures on investment risk in companies Listed in company listed in TSE

The aim of this research is to investigate the effect of audit quality measures on investment risk in companies listed in Tehran Stock Exchange. Audit quality measures in this study are audit firm size, audit specialist and audit tenure. For this purpose three hypotheses were developed and data of 120 companies in Tehran Stock Exchange for the period between the years 138 to 1389 were used. To test the hypotheses, multiple regression techniques and panel data methods were used. The results showed that audit firm size and audit tenure are significantly positive and audit specialist significantly negative impact on investment risk in companies listed in Tehran Stock Exchange.