Investigating the Relationship between Audit Quality and Commercial Credit by Considering the Role of Owner's Internal Controls (مقاله پژوهشی دانشگاه آزاد)

درجه علمی: علمی-پژوهشی (دانشگاه آزاد)

نویسندگان: رویا عادلی احسان سپهر

منبع: Journal of Emerging Technologies in Accounting, Auditing and Finance,Vol. 2, No 1, Spring 2024

کلیدواژه‌ها: Business credit Audit Quality Internal Controls

حوزه‌های تخصصی:

حوزه‌های تخصصی مدیریت مدیریت مالی – حسابداری

شماره صفحات: ۵۵-۶۳

دریافت مقاله تعداد دانلود : ۲۲

آرشیو

چکیده

Objectives: The present study aimed to investigate the relationship between audit quality and business credibility while considering the role of internal control by the employer. Design/methodology/approach: To achieve the research objectives, a sample of 140 firms listed on the stock exchange was selected using a systematic exclusion pattern, and data was collected over 8 years from 2015 to 2022. A linear multivariate regression model was used to test the research hypotheses. Results: The results of testing the research hypotheses indicated that the quality of audits enhances the business reputation of firms. Additionally, the quality of internal controls can impact the relationship between audit quality and commercial credit. Innovation: This research provides evidence that improving the quality of auditing can increase access to business credit, and that internal controls play a significant role in this process.