Investigating the relationship between competition in the product market and audit quality, emphasizing the role of corporate governance
The purpose of this research is to investigate the relationship between competition in the product market and audit quality, emphasizing the role of corporate governance. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, two hypotheses were formulated and 141 companies were selected through systematic elimination sampling for a period of 7 years between 1393 and 1399, and the data related to the research variables were collected in Excel software using the software The statistics of 10 cases were analyzed. The results of the hypothesis test showed that there is a significant inverse relationship between product market competition and audit quality (optional accrual items). And there is a significant inverse relationship between competition in the product market and audit quality (representation of financial statements). Also, the power of corporate governance affects the relationship between product market competition and audit quality (optional accrual items). And the power of corporate governance affects the relationship between competition in the product market and audit quality (representation of financial statements).
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
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