چکیده:
The main objective of this study is to investigate the role of market power on the relationship between audit characteristics and accrual quality of companies listed on the Tehran Stock Exchange. The statistical population of this study is companies listed on the Tehran Stock Exchange during a 5-year period (2017 to 2022), and the selected samples were selected using the systematic elimination method of 104 companies. The results indicate that the relationship between the audit fee variable and the quality of accruals is confirmed according to the obtained significance level (0.0353), and given the positive t-statistic, this relationship is direct. The relationship between the audit firm size variable and the quality of accruals is confirmed according to the obtained significance level (0.0449), and given the negative t-statistic, this relationship is inverse. The relationship between the market power variable and the quality of accruals has been confirmed according to the obtained significance level (0.0244), and the effect of the market power variable on the relationship between the audit fee variable and the quality of accruals has been confirmed according to the obtained significance level (0.0255); also, the effect of the market power variable on the relationship between the audit firm size variable and the quality of accruals has been confirmed according to the obtained significance level (0.0385), and given the positive t-statistic, this effect is direct.
خلاصه ماشینی:
The results indicate that the relationship between the audit fee variable and the quality of accruals is confirmed given the obtained significance level (0.
The relationship between the audit firm size variable and the quality of accruals is confirmed given the obtained significance level (0.
The relationship between the market power variable and the quality of accruals is confirmed given the obtained significance level (0.
0244), and the impact of the market power variable on the relationship between the audit fee variable and the quality of accruals is confirmed given the obtained significance level (0.
0255); furthermore, the impact of the market power variable on the relationship between the audit firm size variable and the quality of accruals is confirmed given the obtained significance level (0.
Table 8: Goodness of fit of the research model for testing hypotheses of accruals quality Variable Indicator Coefficients Standard Error t-statistic Significance Level Audit Fee AFEE 0.
In order to improve the investigation of the role of market power on the relationship between audit characteristics and the quality of accruals of companies listed on the Tehran Stock Exchange, it is suggested that the professional independence of auditors be strengthened.
Bakhtiari Deh Balayi, Maryam, Razieh Ali Khani (2018), Investigating the impact of audit committee characteristics on the relationship between financial reporting quality and shareholder value in companies listed on the Tehran Stock Exchange, Master's thesis in Accounting, Islamic Azad University, Chalus Branch.
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