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Impact of Corporate Lobbying on Board Compensation and Audit Quality | ||
Iranian Journal of Accounting, Auditing and Finance | ||
دوره 4، شماره 3، پاییز 2020، صفحه 1-15 اصل مقاله (1.03 MB) | ||
نوع مقاله: Auditing | ||
شناسه دیجیتال (DOI): 10.22067/ijaaf.2020.39425 | ||
نویسندگان | ||
Nader Naghshbandi1؛ Hadi Saeidi2؛ Ghasem Elahi Shirvan2؛ Shaban Mohammadi ![]() | ||
1Department of Accounting, Hakim Nezami institution of higher education, Quchan, Iran | ||
2Department of Accounting, Shirvan Branch, Islamic Azad University, Shirvan, Iran | ||
3Instructor of Accounting, Shahid Rajaee Faculty, Vocational University of Khorasan, Iran | ||
چکیده | ||
Corporate lobbying is one of the most important ways companies, society, and even citizens can directly and legally influence the development and implementation of new laws and regulations. Theoretically, lobbying can be a threat to auditor independence as well. This study investigates the impact of corporate lobbying on board compensation and audit quality. Using a sample of 150 companies listed on the Tehran Stock Exchange over period 2012-2018, the study shows that corporate lobbying has a significant impact on board compensation and audit quality. This is the first study investigating the impact of corporate lobbying on board compensation and audit quality of companies listed on the Tehran Stock Exchange. | ||
کلیدواژهها | ||
Audit quality؛ Corporate Lobbying؛ Board Compensation؛ Auditor tenure؛ Stock Exchange؛ Stock returns | ||
آمار تعداد مشاهده مقاله: 16 تعداد دریافت فایل اصل مقاله: 15 |