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:: Volume 16, Issue 1 (6-2021) ::
2021, 16(1): 168-173 Back to browse issues page
Predicting Value of Company Based on Audit Components and Auditors 'Ethical Behavior with Emphasis on Managers' Financial Intelligence
Abstract:   (1078 Views)
Background: With the intensification of competition among enterprises, the need for access to audit quality information for optimal investment has doubled. In the meantime, recognizing the components of auditing and the extent to which auditors adhere to high ethical standards and financial skills of managers, can change the value of the company and create a favorable image of the company in the minds of stakeholders of financial statements. The present study predicts the value of the company based on the components of auditing and ethical behavior of auditors with emphasis on financial intelligence of managers.
Method: The present study is descriptive-correlation. The statistical population includes companies listed on the Tehran Stock Exchange from 2007 to 2016. Sample size of 110 companies selected by systematic elimination method. The variables of ethics of auditors and financial intelligence of managers were measured with a questionnaire and the value of the company and audit components were measured using the data of financial statements of companies. Data analysis was performed based on multiple regression and logistics.
Results: Audit components (internal audit unit, audit firm reputation, auditor tenure, auditor expertise in industry and audit opinion) and auditors' ethical behavior with emphasis on financial intelligence have a positive and significant relationship with predicting company value.
Conclusion: The results showed that the ethical behavior of auditors has direct consequences on the value of the company. Managers with their financial intelligence can also increase the value of the company by improving the information environment through the selection of an expert auditor, the reputation of the audit firm, the existence of internal audit, the auditor's tenure and efforts to provide the auditor's favorable opinion.
 
Keywords: Value of company, Ethical behavior, Audit components, Financial intelligence
Full-Text [PDF 965 kb]   (574 Downloads)    
Type of Study: Research | Subject: Special
Received: 2021/06/23 | Accepted: 2021/06/20 | Published: 2021/06/20
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Predicting Value of Company Based on Audit Components and Auditors 'Ethical Behavior with Emphasis on Managers' Financial Intelligence. Ethics in Science and Technology 2021; 16 (1) :168-173
URL: http://ethicsjournal.ir/article-1-2186-en.html


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Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 16, Issue 1 (6-2021) Back to browse issues page
فصلنامه اخلاق در علوم و فناوری Ethics in Science and Technology
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