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investigate the effect of the mutual CFO/audit firm tenure on audit quality
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Shadiyeh Abachi nezhad asl1   , Hasan Maleki Kakelar2 , Iraj Molaei Gholanji3 |
1- Master's student, Islamic Azad University, Selmas Branch, Selmas, Iran
2- Assistant Professor of Accounting Department, Selmas Branch, Islamic Azad University, Selmas, Iran , h_maleki@iausalmas.ac.ir
3- Assistant Professor of Accounting Department, Selmas Branch, Islamic Azad University, Selmas, Iran |
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Abstract: (94 Views) |
The purpose of this research is to investigate the effect of the mutual CFO/audit firm tenure on audit quality in the companies admitted to the Tehran Stock Exchange and Securities Organization. The statistical population of this research was the companies admitted to the Tehran Stock Exchange. The time period used to collect data related to the activities of these companies included a 7-year period from the beginning of 2015 to the end of 2021. After applying systematic elimination, a total of 152 companies admitted to the Tehran Stock Exchange were included in the final list of the statistical sample of this research, and the data related to their financial activities were used to conduct this research. In this research, regression analysis using panel data and Eviews 9 software were used to check research hypotheses and regression analysis. In general, based on the findings of this research, it can be concluded that the CFO tenure as well as auditor tenure have a negative and significant effect on the audit quality.
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Article number: 14 |
| Keywords: Audit quality, auditor tenure, CFO tenure, Financial reporting |
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Full-Text [PDF 1184 kb]
(36 Downloads)
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Article type: Research |
Subject:
Special
Received: 2024/02/24 | Accepted: 2024/07/4 | Published: 2025/05/26
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