THE RELATIONSHIP BETWEEN USING INDUSTRY SPECIALIST AUDITORS AND CORPORATE RISK-TAKING WITH CONSIDERING THE MODERATING EFFECT OF INSTITUTIONAL INVESTORS

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SAFARI GEARYLI MEHDI

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Journal: The Financial Accounting and Auditing Researches Year:2017 | Volume:9 | Issue:34 Page(s): 137-161

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Title

THE RELATIONSHIP BETWEEN USING INDUSTRY SPECIALIST AUDITORS AND CORPORATE RISK-TAKING WITH CONSIDERING THE MODERATING EFFECT OF INSTITUTIONAL INVESTORS

Author(s)

SAFARI GEARYLI MEHDI | Issue Writer Certificate

Keywords

AUDITOR INDUSTRY SPECIALIZATIONQ2

INSTITUTIONAL INVESTORS’ OWNERSHIPQ2

CORPORATE RISK- TAKINGQ1

Abstract

This paper is concerned with investigating the relationship between the AUDITOR INDUSTRY SPECIALIZATION and the corporate risk-taking as well as the effect of institutional investors on them. By having sampled a number of 96 firms listed in Tehran Stock Exchange, this research designs the hypotheses and then tests them using multivariate regression model based on panel data technique. The findings indicate that employing industry specialist auditors can enhance the corporate risk-taking. Moreover, the results reveal that INSTITUTIONAL INVESTORS’ OWNERSHIP weakens the association between the AUDITOR INDUSTRY SPECIALIZATION and the corporate risk-taking. The findings of this study not only fill the research gaps, but also open new horizons to investors, Stock Exchange and other stakeholders in decision-making processes.

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APA: Copy

SAFARI GEARYLI, MEHDI. (2017). THE RELATIONSHIP BETWEEN USING INDUSTRY SPECIALIST AUDITORS AND CORPORATE RISK-TAKING WITH CONSIDERING THE MODERATING EFFECT OF INSTITUTIONAL INVESTORS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 9(34), 137-161. SID. https://sid.ir/paper/197974/en

Vancouver: Copy

SAFARI GEARYLI MEHDI. THE RELATIONSHIP BETWEEN USING INDUSTRY SPECIALIST AUDITORS AND CORPORATE RISK-TAKING WITH CONSIDERING THE MODERATING EFFECT OF INSTITUTIONAL INVESTORS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2017;9(34):137-161. Available from: https://sid.ir/paper/197974/en

IEEE: Copy

MEHDI SAFARI GEARYLI, “THE RELATIONSHIP BETWEEN USING INDUSTRY SPECIALIST AUDITORS AND CORPORATE RISK-TAKING WITH CONSIDERING THE MODERATING EFFECT OF INSTITUTIONAL INVESTORS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 9, no. 34, pp. 137–161, 2017, [Online]. Available: https://sid.ir/paper/197974/en

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