Board reputation and Demand for Qualified Auditor (Evidence from Accepted Companies in Stock Exchange)
Author(s):
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
Principally, well-known executives seek to improve their operational record and function properly.
And will strive to increase the credibility and confidence of the quality auditor In order to increase the credibility of their performance, they tend to encourage shareholders to choose the right choice, apart from the mere existence of political connections. So, The main purpose of this research is to investigate the effect of the Board member reputation on the quality of the auditors Choice (evidence from companies accepted in the Tehran Stock Exchange). The statistical population of this research includes all companies accepted in Tehran Stock Exchange from 2011 to 2015, and the sample was selected through a systematic method of elimination from the statistical population. According to the specified conditions, 121 companies were selected as the statistical sample of this study. It should be noted that the design of the multivariate regression models was designed to test the hypotheses. The results of the research show that the company's board reputation lead to the selection of high qualified auditors.
And will strive to increase the credibility and confidence of the quality auditor In order to increase the credibility of their performance, they tend to encourage shareholders to choose the right choice, apart from the mere existence of political connections. So, The main purpose of this research is to investigate the effect of the Board member reputation on the quality of the auditors Choice (evidence from companies accepted in the Tehran Stock Exchange). The statistical population of this research includes all companies accepted in Tehran Stock Exchange from 2011 to 2015, and the sample was selected through a systematic method of elimination from the statistical population. According to the specified conditions, 121 companies were selected as the statistical sample of this study. It should be noted that the design of the multivariate regression models was designed to test the hypotheses. The results of the research show that the company's board reputation lead to the selection of high qualified auditors.
Keywords:
Language:
Persian
Published:
Iranian Management Accounting Association, Volume:8 Issue: 29, 2019
Pages:
175 to 186
https://magiran.com/p1951955
مقالات دیگری از این نویسنده (گان)
-
the model of implementation of public sector accounting standards in iran
Hamid Moshiriamin, Seyedeh Atefeh Hoseini *, Niloofar Imankhan,
Iranian Management Accounting Association, -
Ranking the damage of internal audit processes in the environment of specific internal controls of industrial organizations
Abdorrahman Abbasifar, Seyede Atefe Hoseini *,
Journal of Research in Budget and Finance,