Investigating the Impact of Company's Characteristics on the Audit Quality of Companies Accepted in

The main objective of this research is to investigate the effect of the company's characteristics on the audit quality of the listed companies in Tehran Stock Exchange. This research is related to the relationship between causal variables, from the point of view of purpose, applied and in terms of method, descriptive-post-event, in which the historical information of companies and statistical methods are used to test the hypotheses. In this study, panel data was used to estimate the model. The statistical population of this research is all firms accepted in Tehran Stock Exchange during the years 1391 to 1395; the sample number was selected by systematic elimination method of 127 companies. The Pearson correlation coefficient was used to examine the relationship between variables. To estimate the model, the F lemmer and Hausman tests are used to select the best model through panel data, fixed effects and random effects. Regression was used to test the hypothesis. In this research, the effect of five factors of the company's characteristics on three variables, structure (size of company and leverage), regulatory (independence of board of directors, size of the board of directors) and performance (profitability) are examined. The results of this study indicate that there is a positive and significant relationship between the size of the board of directors and the independence of the board of directors with the quality of audit, as well as the profitability variables, firm size and financial leverage with audit quality.