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Mohammadi Khanaman, Fatemeh, Bagherpour Velashani, Mohammad Ali, Salehi, Mahdi. (1400). Increased Audit Competition, Interlocking and Financial Reporting Quality in an Emerging Market. نشریه علمی دانشگاه سیستان و بلوچستان, 13(1), 47-73. doi: 10.22111/ijbds.2021.6580
Fatemeh Mohammadi Khanaman; Mohammad Ali Bagherpour Velashani; Mahdi Salehi. "Increased Audit Competition, Interlocking and Financial Reporting Quality in an Emerging Market". نشریه علمی دانشگاه سیستان و بلوچستان, 13, 1, 1400, 47-73. doi: 10.22111/ijbds.2021.6580
Mohammadi Khanaman, Fatemeh, Bagherpour Velashani, Mohammad Ali, Salehi, Mahdi. (1400). 'Increased Audit Competition, Interlocking and Financial Reporting Quality in an Emerging Market', نشریه علمی دانشگاه سیستان و بلوچستان, 13(1), pp. 47-73. doi: 10.22111/ijbds.2021.6580
Mohammadi Khanaman, Fatemeh, Bagherpour Velashani, Mohammad Ali, Salehi, Mahdi. Increased Audit Competition, Interlocking and Financial Reporting Quality in an Emerging Market. نشریه علمی دانشگاه سیستان و بلوچستان, 1400; 13(1): 47-73. doi: 10.22111/ijbds.2021.6580

Increased Audit Competition, Interlocking and Financial Reporting Quality in an Emerging Market

International Journal of Business and Development Studies
دوره 13، شماره 1، تیر 2021، صفحه 47-73    اصل مقاله (812.69 K)
شناسه دیجیتال (DOI): 10.22111/ijbds.2021.6580
نویسندگان
Fatemeh Mohammadi Khanaman1؛ Mohammad Ali Bagherpour Velashani2؛ Mahdi Salehi2
1Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran
2Associate Professor, Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran
چکیده
Purpose- The present study aims to figure out whether audit market competition and large shareholders and auditor’s interlock(Interlocking) is associated with the quality of financial reporting or not.
Design/Methodology/Approach- The auditor’s concentration is used for audit market competition for this study's purpose. The absolute value of accruals is employed for measuring the financial reporting quality. The required information is collected from 112 listed companies on the Tehran Stock Exchange from 2012-2018 and analyzed using the pooled regression model.
Findings- The study results show that auditor’s competition is associated positively with accruals and negatively and significantly with financial reporting quality. The findings also indicate that the quality of financial reporting goes up by declining competition in the audit market and increasing the auditors' interlock and large shareholders.
Originality/value- In contrast to the conducted studies on different types of interlock, this paper has focused on the interlock of large shareholders and auditors in an emerging market with increased competition
کلیدواژه‌ها
competition in the audit market؛ financial reporting quality؛ large shareholders-audit firm interlock
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