چکیده:
Among the main factors in creating fundamental changes in the economic environment of Iran, we can name the generalization of ownership of economic enterprises, financing through public participation and privatization of public sectors and economic enterprises. In such circumstances, the transparency and good quality of financial information, which is the basis of optimal economic decisions of investors, creditors and users of information in general, is of particular importance. Financial knowledge of board members can be factors along with the independence of the CEO to increase the quality of accounting information in companies and financial institutions listed on the stock exchange. This issue is examined in the present study. The statistical population of the study is companies and financial institutions that are members of the stock exchange, which operated in the Tehran Stock Exchange from 2011 to 1398, and their fiscal year ends on March 20. Finally, according to the existing restrictions, 78 companies are selected as a statistical sample. For analysis in this study, data panel regression method and all related tests are used. Finally, it is concluded that the financial knowledge of board members and the size of the audit firm have a significant effect on the quality of accounting information in companies and financial institutions listed on the stock exchange.
خلاصه ماشینی:
Ultimately, it is concluded that the financial literacy of board members and the size of the auditing firm have a significant effect on the quality of accounting information in companies and financial institutions listed on the stock exchange.
Main Hypothesis Board members' financial knowledge and audit firm size have a significant effect on the quality of accounting information in companies and financial institutions listed on the stock exchange.
Audit firm size has a significant effect on the quality of accounting information in companies and financial institutions listed on the stock exchange.
Santoso and Widayaswati 4 (2017) investigated the effect of audit quality and firm size on the relationship between earnings management and financial performance of companies listed on the Indonesia Stock Exchange during the period 2011-2014.
Tahmasebi (2019) investigated the effect of audit quality on real and accrual-based earnings management in companies listed on the Tehran Stock Exchange.
Rejection or confirmation of hypotheses Row | Hypothesis | Result First | The financial knowledge of the board members and the size of the auditing firm have a significant effect on the quality of accounting information in companies and financial institutions listed on the stock exchange.
| Confirmed Third | The size of the auditing firm has a significant effect on the quality of accounting information in companies and financial institutions listed on the stock exchange.
8. Rezaei, Ali and Abbaszadeh, Mohammad Reza (2014).
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