نوع مقاله : مقاله پژوهشی
نویسندگان
1 کارشناس‌ارشد حسابداری و دکتری اقتصاد، دانشگاه آزاد اسلامی، واحد مرودشت، مرودشت، ایران.
2 دانشگاه سیستان و بلوچستان
3 بخش حسابداری و مالی، دانشکده اقتصاد، مدیریت و حسابداری، دانشگاه یزد، یزد، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
This paper investigates the relation between audit quality and firm labour investment efficiency for 118 Tehran Stock Exchange-listed companies over 2009–2023. Since audit quality affects both the agency problem, information environment and monitoring environment, it would expect the efficiency of labour investment has a relation with the audit quality. The methodology of this study is a quantitative and ex-post and labour investment efficiency was measured using the Pinnuck and Lillis (2007) model. The results of research regression analysis showed that there is a positive and significant relationship between audit quality and firms’ labour investment efficiency. Also, the evidence showed that the relationship between audit quality and over- or under-investment in labour is negative and significant. These findings have important political implications for businesses and employment policymakers and also auditing profession.. . . . . . . . . . . . . . . . . . . . .
کلیدواژه‌ها [English]
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