1
Msc,Department of Accounting, Faculty of Management,University of Urmia, Urmia,Iran
2
Master of Accounting ,Azad University Neshabur, Neshabur ,Iran.
3
1- Msc,Department of Accounting, Faculty of Management,University of Tehran,Tehran,Iran
Abstract
The purpose of this study was to investigate the relationship between company ranking and audit quality in companies listed on the Tehran Stock Exchange experimentally. The quality of the audit has been assessed using the four criteria of discretionary accruals, auditor change, audit fee and the type of auditor's opinion and the ranking of accounting firms is based on market value and revenue. Also, financial leverage, asset return, sales change and net loss as control variables were included in the research model. The research sample includes 118 companies in the period from 2012 to 2019. The test results using combined regression indicate that there was a negative and significant relationship between the rank of companies and optional accruals and the auditor's opinion. On the other hand, there was a positive and significant relationship between company rank and audit fee and change of auditor. In other words, with the improvement of the ranking of listed companies based on the value of the day and the amount of sales, the quality of auditing has improved.
mirzapur,R. , Ghadamyari,N. and Abdollapur,F. (2021). Investigating the relationship between company ranking and audit quality in companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 4(46), 68-81.
MLA
mirzapur,R. , , Ghadamyari,N. , and Abdollapur,F. . "Investigating the relationship between company ranking and audit quality in companies listed on the Tehran Stock Exchange", Journal of Accounting and Management Vision, 4, 46, 2021, 68-81.
HARVARD
mirzapur R., Ghadamyari N., Abdollapur F. (2021). 'Investigating the relationship between company ranking and audit quality in companies listed on the Tehran Stock Exchange', Journal of Accounting and Management Vision, 4(46), pp. 68-81.
CHICAGO
R. mirzapur, N. Ghadamyari and F. Abdollapur, "Investigating the relationship between company ranking and audit quality in companies listed on the Tehran Stock Exchange," Journal of Accounting and Management Vision, 4 46 (2021): 68-81,
VANCOUVER
mirzapur R., Ghadamyari N., Abdollapur F. Investigating the relationship between company ranking and audit quality in companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 2021; 4(46): 68-81.
