Audit Quality, Risk-Taking, and Value Creation: Iranian Evidence | ||
| Iranian Journal of Accounting, Auditing and Finance | ||
| مقاله 7، دوره 3، شماره 1، 2019، صفحه 97-111 اصل مقاله (712.51 K) | ||
| نوع مقاله: Original Article | ||
| شناسه دیجیتال (DOI): 10.22067/ijaaf.v3i1.88752 | ||
| نویسندگان | ||
| Mahmoud Lari Dasht Bayaz* ؛ Marziyeh Hassanpour | ||
| Faculty of Economics and Business Administration, Ferdowsi University of Mashhad, Mashhad, Iran | ||
| چکیده | ||
| The present study aims to evaluate the relationship between audit quality, risk-taking, and value creation. The population under study is the listed companies on the Tehran Stock Exchange. The study covers 1764 company-year from 2005-2016. This study is based on the panel data and multivariate regression method. Fixed and random effects methods employed to estimate the regression. In this paper, five components of audit quality, including auditor specialization, tenure, audit firm size, ownership concentration, and the percentage of unbounded members of the board, were studied. The results indicate that among these five components and the risk factor, only tenure and ownership concentration have a significant relationship with the value creation of companies. | ||
| کلیدواژهها | ||
| Audit Quality؛ risk-taking؛ value creation | ||
| مراجع | ||
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آمار تعداد مشاهده مقاله: 992 تعداد دریافت فایل اصل مقاله: 1,011 |
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