Surveying the Relationship between Auditor s Tenure and Audit Quality with Financial Distress of Governmental Companies
سال انتشار: 1392
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 229
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شناسه ملی سند علمی:
JR_AJAER-3-2_006
تاریخ نمایه سازی: 29 اسفند 1398
چکیده مقاله:
Abstract: Proper information flow in this market leads to take logical and correct decisions behalf participants and finally, it causes economic development and the improvement of social relations. Auditor s opinion can play significant role to take financial decisions by internal and external users. According to this importance, the research tries to survey the relationship between auditor tenure and audit quality with financial distress in state companies. The results indicate that there is a positive significant relationship between auditor tenure and financial distress. On the other hand, according to the second hypothesis, if auditor tenure increases in companies, financial distress will increase.
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نویسندگان
Abdolazim Akhtari
Ma Industrial Management, Islamic Azad University Semnan, Member of the Supreme Audit Court of Semnan Province