Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

examining the role of industry information disclosure on auditor quality

Document Type : -

Authors
1 Basir Abek non-profit organization
2 Accounting Department, Basir Institute of Higher Education, Abiq, Iran.
Abstract
The main purpose of this research is to examine the role of disclosure of industry characteristics on auditor quality in companies listed on the Tehran Stock Exchange during the fiscal year 2015 to 2022, and the statistical sample of this research includes 115 companies from the listed companies. In terms of the purpose, this research is of the type of applied research, which is carried out with the aim of obtaining the results to solve the problems in organizations, and in terms of the method of data collection, it is also descriptive and of the type There has been a correlation; Analysis of the research data was also done using regression analysis with Eviuse software. The results of the research hypothesis test showed that the disclosure of industry characteristics has an impact on audit quality.
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