Recruitment Determinants For Central and Non-Local Auditors: an Analytical on the Tehran Stock Exchange
نویسندگان
چکیده
Purpose: The object of this analysis is to investigate empirically the determinants audit selection by local or Non-local Auditor (NLA) and their effect on companies listed Tehran Bourses. Theoretical framework: an independent auditor influenced numerous factors. agency theory predicts that when firm size, debt leverage, staff compensation costs rise, likelihood electing a qualified volunteer in ordinary general assembly will as well (Hassas Yeganeh & Heidari, 2008). Design/methodology/approach: study seeks examine whether NLA are chosen mentioned Stock Exchange (TSE). research sample contains 108 Bourses between 2013 2019. Findings: findings show probability contracting with decline considerable degree if there rise number (LA) regardless rating. Also, choosing lower for high-quality financial reporting companies. Besides, selected, fees (AF) likely be reduced. Research, Practical Social implications: Independence determinant employment central non-local auditors. studies focus independence, which auditors may not have compared government contributes financing part its capital. Originality/value: adds literature corporate governance emphasizing Board oversight good alternative monitoring Financial Statements (FS) credibility indicates licensing criteria.
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ژورنال
عنوان ژورنال: International Journal of Professional Business Review
سال: 2023
ISSN: ['2525-3654']
DOI: https://doi.org/10.26668/businessreview/2023.v8i5.1291