Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
Abstract
The simultaneous study of the relationship between auditor turnover and financial reporting readability with investment-cash flow sensitivity is of great theoretical and practical importance because these three variables are related to a common issue, namely the quality of financial information, information asymmetry, and financing constraints. High investment sensitivity to internal cash flows usually indicates that the company is overly dependent on internal resources to finance its investment projects and has limited access to external financial resources. The aim of this study is to examine the relationship between auditor turnover and financial reporting readability with investment-cash flow sensitivity. The statistical population of the study is companies listed on the Tehran Stock Exchange and the sample under study includes 165 companies listed during the years 2010 to 2024. The research method is descriptive and causal in terms of the relationship between variables and is applied in terms of the purpose. The regression method and panel data as well as the fixed effects model have been used to process and test the hypotheses. The results obtained from the hypothesis analysis showed that auditor turnover has a negative and significant relationship with cash flow investment sensitivity, and financial reporting readability has a negative and significant relationship with cash flow investment sensitivity.
narghesi,S H . (2026). Investigating the relationship between auditor turnover and financial reporting readability with cash flow investment sensitivity. Journal of Accounting and Management Vision, 9(116), 78-89.
MLA
narghesi,S H . "Investigating the relationship between auditor turnover and financial reporting readability with cash flow investment sensitivity", Journal of Accounting and Management Vision, 9, 116, 2026, 78-89.
HARVARD
narghesi S H. (2026). 'Investigating the relationship between auditor turnover and financial reporting readability with cash flow investment sensitivity', Journal of Accounting and Management Vision, 9(116), pp. 78-89.
CHICAGO
S H narghesi, "Investigating the relationship between auditor turnover and financial reporting readability with cash flow investment sensitivity," Journal of Accounting and Management Vision, 9 116 (2026): 78-89,
VANCOUVER
narghesi S H. Investigating the relationship between auditor turnover and financial reporting readability with cash flow investment sensitivity. Journal of Accounting and Management Vision. 2026;9(116):78-89 (In Persian).