Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

audit quality to create value witness from tehran stock exchange

Document Type : Original Article

Author
accountants
Abstract
One of the factors that can create added value in companies is auditing. Auditing can eliminate the destructive effects of separation of ownership from management by reducing information asymmetry and agency conflict between users and providers of financial statements. Therefore, the purpose of this study is to investigate the quality of auditing in terms of value creation. To achieve this goal, companies listed on the Tehran Stock Exchange for the period 1394 to 1398 have been considered as a statistical population. It shows that the more the auditor considers the share of companies in an industry, the more added value it creates in the company being audited.
Keywords