The effect of company characteristics on internal auditor size with emphasis on information asymmetry

Internal audit is on a path that in the next few years, it will be necessary to create new standards related to its efficiency. One of the important indicators in this field is the size of internal audit, which can be changed based on the characteristics of the company and the characteristics of the industry. This research is based on the effect of company characteristics on the size of the internal auditor with emphasis on information asymmetry. In this research, the number of 116 companies admitted to the Tehran Stock Exchange in the period of 2014-1400 has been examined. In order to test the hypotheses, panel linear regression models were used, the findings of the research show that the characteristics of the company, including the number of employees, having a subsidiary company and the percentage of foreign sales, both individually and interactively with the asymmetry variable. Information has a positive and significant effect on the size of internal audit.