The Relationship between Audit Quality and Corporate Transparency in Tehran Stock Exchange

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ALAVI TABARI SEYED HOSSEIN; PARSAEI MONA

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Journal: The Financial Accounting and Auditing Researches Year:2019 | Volume:11 | Issue:41 Page(s): 43-68

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Title

The Relationship between Audit Quality and Corporate Transparency in Tehran Stock Exchange

Author(s)

ALAVI TABARI SEYED HOSSEIN | PARSAEI MONA | Issue Writer Certificate

Keywords

TransparencyQ2

Audit TenureQ1

Rank of Audit QualityQ1

Audit QualityQ1

Abstract

Investors have recognized the importance of corporate Transparency more, after stock index crash and the opportunistic behavior of some managers as one of implications of agency theory. Regarding the reliability of financial statements distortion, assurance services by external auditors could be effective through information asymmetry reduction. Current paper has studied the relationship between two factors of Audit Quality, consisting of auditor tenure and the Audit Quality rank of audit companies, with a Transparency proxy including various dimensions. Four variables including size, stock return volatility, debt ratio and growth have been considered as control variables. The sample of paper is 74 companies which have been listed in Tehran stock exchange. Results show a positive significant relationship between Audit Tenure and corporate Transparency, but there is no significant relationship between the Audit Quality/fa?page=1&sort=1&ftyp=all&fgrp=all&fyrs=all" target="_blank">Rank of Audit Quality and corporate Transparency unlike our expectations.

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APA: Copy

ALAVI TABARI, SEYED HOSSEIN, & PARSAEI, MONA. (2019). The Relationship between Audit Quality and Corporate Transparency in Tehran Stock Exchange. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(41 ), 43-68. SID. https://sid.ir/paper/198127/en

Vancouver: Copy

ALAVI TABARI SEYED HOSSEIN, PARSAEI MONA. The Relationship between Audit Quality and Corporate Transparency in Tehran Stock Exchange. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;11(41 ):43-68. Available from: https://sid.ir/paper/198127/en

IEEE: Copy

SEYED HOSSEIN ALAVI TABARI, and MONA PARSAEI, “The Relationship between Audit Quality and Corporate Transparency in Tehran Stock Exchange,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 41 , pp. 43–68, 2019, [Online]. Available: https://sid.ir/paper/198127/en

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