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impact of corporate lobbying on board compensation and audit quality
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نویسنده
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naghshbandi nader ,saeidi hadi ,elahi shirvan ghasem ,mohammadi shaban
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منبع
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iranian journal of accounting, auditing and finance - 2020 - دوره : 4 - شماره : 3 - صفحه:1 -15
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چکیده
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Corporate lobbying is one of the most important ways companies, society, and even citizens can directly and legally influence the development and implementation of new laws and regulations. theoretically, lobbying can be a threat to auditor independence as well. this study investigates the impact of corporate lobbying on board compensation and audit quality. using a sample of 150 companies listed on the tehran stock exchange over period 2012-2018, the study shows that corporate lobbying has a significant impact on board compensation and audit quality. this is the first study investigating the impact of corporate lobbying on board compensation and audit quality of companies listed on the tehran stock exchange.
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کلیدواژه
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audit quality ,corporate lobbying ,board compensation ,auditor tenure ,stock exchange ,stock returns
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آدرس
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hakim nezami institution of higher education, department of accounting, iran, islamic azad university, shirvan branch, department of accounting, iran, islamic azad university, shirvan branch, department of accounting, iran, vocational university of khorasan, shahid rajaee faculty, department of accounting, iran
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پست الکترونیکی
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arashmoh2019@gmail.com; shaban1362@gmail.com
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Authors
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