The effect of auditors' specialization and free cash flow on the relationship between the quality of accounting information and the cost of corporate property rights

The overall purpose of this research is to investigate the effect of auditor's specialty and free cash flow on the relationship between the quality of accounting information and the cost of corporate property rights. In order to achieve the research objectives, the companies accepted in the Tehran Stock Exchange were tested during the winter period of 2008 to 1396. In this research, multiple linear regression has been used using panel data. Based on the findings, the influence of auditor's specialty on the relationship between the quality of accounting information and the cost of ownership of companies is negative and significant, as well as the effect of free cash flow on the relationship between the quality of accounting information and the cost of ownership of companies is positive and meaningful.