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Keywords = Independence
Number of Articles: 3
Audit Committee Characteristics and the Free Cash Flow: Testing the Agency and the Transactions Cost Theories
Volume 17, Issue 68 , January 2021, , Pages 121-143
Abstract
According to the agency theory, the existence of effective corporate governance mechanisms (audit committee) can solve the problems associated with agency issues and, as a result, reduces the free cash flow of companies. However, according to the transaction costs theory, the existence of quality corporate ... Read MoreFactors Associated with Auditor Changes in Iranian Corporations
Volume 5, Issue 20 , January 2008, , Pages 89-105
Abstract
The purpose of this study is examining the impact of worldwide known factors on auditor changes in Iranian corporations. For the study, the population of interest comprises all companies listed on the Tehran Stock Exchange (TSE). The sample comprises 37 auditor-change TSE companies and 37 non-auditor-change ... Read MoreThe Effect of Non Audit Services & Auditor Economical Dependence to A client on Auditor Independence
Volume 5, Issue 19 , October 2007, , Pages 51-72