The purpose of this study was to investigate the effect of management ownership structure and financial knowledge of board members on the quality of auditing in Tehran Stock Exchange. This research is a descriptive research in terms of applied purpose and in terms of nature with emphasis on correlation relations. The data required to calculate the research variables have been extracted from the "Rahavard Novin" database. In order to achieve this goal, 966 company-years (138 companies for seven years) data collected from the annual financial reports of companies listed on the Tehran Stock Exchange during the period 2012 to 2018 have been tested. In order to estimate this model of multivariate regression using combined data and to determine the significance of the regression model and the parameters obtained from the estimation of the regression model, F and t statistics have been used, respectively. Findings show that managerial ownership and financial knowledge of the board have a positive and significant effect on audit quality
khoshkar,F. , ostovari,H. and mamnon,A. (2020). The effect of management ownership structure and financial knowledge of board members on audit quality. Journal of Accounting and Management Vision, 3(32), 163-179.
MLA
khoshkar,F. , , ostovari,H. , and mamnon,A. . "The effect of management ownership structure and financial knowledge of board members on audit quality", Journal of Accounting and Management Vision, 3, 32, 2020, 163-179.
HARVARD
khoshkar F., ostovari H., mamnon A. (2020). 'The effect of management ownership structure and financial knowledge of board members on audit quality', Journal of Accounting and Management Vision, 3(32), pp. 163-179.
CHICAGO
F. khoshkar, H. ostovari and A. mamnon, "The effect of management ownership structure and financial knowledge of board members on audit quality," Journal of Accounting and Management Vision, 3 32 (2020): 163-179,
VANCOUVER
khoshkar F., ostovari H., mamnon A. The effect of management ownership structure and financial knowledge of board members on audit quality. Journal of Accounting and Management Vision, 2020; 3(32): 163-179.
