RELATIONSHIP BETWEEN AUDIT QUALITY AND RISK-TAKING IN THE PROCESS OF CREATING VALUE FOR COMPANIES
Ehsan Raygan1, Hooman Khosravi1, Abdullah Azad2
1Lecturer, Department of Accounting, University of Razi, Iran.
2 PhD student of Accounting, Ferdowsi University of Mashhad, Iran.

How to Cite: Ehsan Raygan, Hooman Khosravi, Abdullah Azad. (2021). RELATIONSHIP BETWEEN AUDIT QUALITY AND RISK-TAKING IN THE PROCESS OF CREATING VALUE FOR COMPANIES . PalArch’s Journal of Archaeology of Egypt / Egyptology, 18(4), 2156 - 2177. Retrieved from https://archives.palarch.nl/index.php/jae/article/view/6651

ABSTRACT
Auditing quality is an issue that is of great regulatory importance and is a pioneer in protecting investors, because if not managed properly, it can lead to mismanagement of minority shareholder resources by managers. The purpose of this study is to investigate the effect of audit quality and risk on value creation. The variables examined for audit quality in this study are the auditor's expertise, the auditor's tenure, the size of the audit firm, the Ownership concentration, and the ratio of non-mandatory members. For this purpose, information about the member companies of the stock exchange during the 5-year period from 2015 to 2020, after performing the necessary statistical tests using linear regression and by 10Eviews and 25SPSS software to the test. We hypothesized. In this study, multivariate regression method has been used as a statistical method. The results show that among the audit quality factors, if the risk is not considered, only the size of the audit firm affects the value of the company, and if the risk of the company is affected, the size of the audit firm, the auditor tenure risk and the risk of the ownership concentration. It can affect the value of a company.

Keywords: Audit Quality, Risk taking, Value creation

نوشته شده توسط دکتر عبداله آزاد در سه شنبه دوم شهریور ۱۴۰۰ |