نوع مقاله : مقاله پژوهشی
نویسندگان
1 استان مازندران- بابلسر- دانشگاه مازندران
2 دانش‌آموخته کارشناسی ارشد حسابداری، حسابرس موسسه بهداد حساب آریا.
3 استادیار گروه حسابداری، موسسه آموزش عالی گلستان، گرگان، ایران.
4 گروه حسابداری، دانشگاه آزاد اسلامی واحد شهرکرد
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Due to their risk aversion and high ethics, as well as the high risk of litigation, women auditors have an important role in identifying and preventing opportunistic behaviors of managers, strengthening the transparency of the information environment and the quality of financial reporting, and preventing the aggregation of Information and news become negative, which can ultimately control the risk of future stock price falls. Therefore, the purpose of this study is to investigate the effect of the gender of the partner of the auditing firm on the risk of future fall of the company's stock price. To test the research hypothesis, the financial information of the companies listed on the Tehran Stock Exchange between 2014 and 2019 was selected for the final sample consisting of 155 companies. After measuring the research variables, multivariate linear regression analysis and control of fixed effects at the industry and year level were used to test the research hypotheses. The research findings indicate that the gender of the auditing firm's partner has a negative effect on the risk of future fall of the company's stock price. Based on the findings, shareholders and other voters in the annual general corporation of companies to reduce the risk of falling stock prices in the future, choose auditing firms that have a female partner. This research, in addition to expanding the limited theoretical foundations in the field of gender of the auditing firm partner by monitoring risk reduction, provides sustainable growth for the company.
کلیدواژه‌ها [English]
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