Audit quality audit and corporate governance mechanisms

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

BADIEI HOSSEIN; HASAS YEGANEH YAHYA; SAGHAFI ALI; BABAJANI JAFAR

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:8 | Issue:31 Page(s): 261-271

Download Full-Text

Persian Verion

View:

890

Download:

Cites:

Information Journal Paper

Title

Audit quality audit and corporate governance mechanisms

Author(s)

BADIEI HOSSEIN | HASAS YEGANEH YAHYA | SAGHAFI ALI | BABAJANI JAFAR | Issue Writer Certificate

Keywords

Corporate GovernanceQ2

Audit qualityQ1

Audit interruptionQ1

Audit FeesQ1

Audit CommitteeQ1

Abstract

Maximizing shareholder wealth, fulfilling ethical duties and social responsibilities can be considered as one of the most important goals of the company. One of the factors that has a significant impact on the realization of these goals is the proper implementation of the principles of Corporate Governance. In this study, the Corporate Governance mechanisms on the audit fee rate, the interruption of the audit report and the size of the auditor in the companies active in the Tehran Stock Exchange between 2009 and 2018, the results of which indicate that the variables of the size of the board of directors, managers Non-executive and Audit Committee effectiveness / number of meetings have a positive and significant effect on the audit fee rate, and the variables of the role dangers (CEO), auditor literacy of the Audit Committee managers, ownership concentration and type of business activity have a negative and significant effect on the audit fee rate. Also variables of non-executives, small size Audit and size of the company / total assets have a positive and significant effect on the audit report lag, and the variables of board size, role duality (CEO) and profitability of the company have a negative and significant effect on the audit report lag. Independence of the board of directors and the existence of the internal auditor of the effect Have a positive and significant impact on the size of the auditor.

Cites

No record.

References

No record.

Cite

APA: Copy

BADIEI, HOSSEIN, HASAS YEGANEH, YAHYA, SAGHAFI, ALI, & BABAJANI, JAFAR. (2019). Audit quality audit and corporate governance mechanisms. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(31 ), 261-271. SID. https://sid.ir/paper/393153/en

Vancouver: Copy

BADIEI HOSSEIN, HASAS YEGANEH YAHYA, SAGHAFI ALI, BABAJANI JAFAR. Audit quality audit and corporate governance mechanisms. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;8(31 ):261-271. Available from: https://sid.ir/paper/393153/en

IEEE: Copy

HOSSEIN BADIEI, YAHYA HASAS YEGANEH, ALI SAGHAFI, and JAFAR BABAJANI, “Audit quality audit and corporate governance mechanisms,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 31 , pp. 261–271, 2019, [Online]. Available: https://sid.ir/paper/393153/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops