바로가기메뉴

본문 바로가기 주메뉴 바로가기

ACOMS+ 및 학술지 리포지터리 설명회

  • 한국과학기술정보연구원(KISTI) 서울분원 대회의실(별관 3층)
  • 2024년 07월 03일(수) 13:30
 

logo

The relationship between audit quality and Investment efficiency

융합경영연구 / The Journal of Economics, Marketing and Management, (E)2288-7709
2016, v.4 no.2, pp.20-32
https://doi.org/https://doi.org/10.20482/jemm.2016.4.2.20
Dashtbayaz, Mahmoud Lari (Qaenat Branch, Islamic Azad University)
Mohammadi, Shaban (Hakim Nezami University of Quchan)
  • 다운로드 수
  • 조회수

Abstract

The purpose of the present study is to investigate the audit quality and Investment efficiency of the listed companies on the Tehran Stock Exchange (TSE). The population includes 94 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE's website from 2008 to 2015. In this study the variables, auditor industry specialization, auditor reputation, auditor tenure and auditor independence has been used to investigate audit quality. The results of multiple linear regression analysis show that there is a significant relationship audit quality and Investment efficiency.

keywords
Audit quality, investment efficiency, auditor reputation

융합경영연구