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The relationship between political relations with audit quality and auditor industry expertise
Journal of Public Affairs Pub Date : 2021-10-21 , DOI: 10.1002/pa.2780
Jalil Khaksar 1 , Mahdi Salehi 2 , Mahmoud Lari Dashtbayaz 3
Affiliation  

The present study assesses the relationship between political relations, audit quality, and auditor industry expertise. In other words, this paper attempts to answer the question of “whether the political relations can enhance the audit quality and auditor industry expertise or not.” For this study, the multivariate regression model is used for hypothesis testing. Using the multivariate regression model, research hypotheses were also tested using a sample of 768 year-firm listed on the Tehran Stock Exchange during 2013–2018. The results show a significant and negative relationship between political relations with audit quality and expertise, which means firms with high political relations increase competition in the audit market and lower the audit quality.

中文翻译:

政治关系与审计质量和审计师行业专业知识之间的关系

本研究评估了政治关系、审计质量和审计师行业专业知识之间的关系。换句话说,本文试图回答“政治关系是否可以提高审计质量和审计师行业专业知识”的问题。对于这项研究,多元回归模型用于假设检验。使用多元回归模型,还使用 ​​2013-2018 年期间在德黑兰证券交易所上市的 768 年公司样本对研究假设进行了检验。结果表明,政治关系与审计质量和专业知识之间存在显着的负相关关系,这意味着政治关系高的公司会增加审计市场的竞争并降低审计质量。
更新日期:2021-10-21
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