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Investigating the Role of Audit Time Pressure on Dividend Quality in Companies Listed in Stock Exchange of Tehran

Auteurs-es

Soulmaz Sourmeiy Department of Accounting Engineering, Faculty of Engineering, Arak Branch, Islamic Azad University, Arak, Iran corresponding Author Email: iransourmeiy@aftermail.ir https://orcid.org/0000-0003-4627-582X https://orcid.org/0000-0003-4627-582X
Ali Mashhadi Khodadadi Department of Management Engineering, Faculty of Engineering, Arak Branch, Islamic Azad University, Arak, Iran Email: mashhadi@aftermail.ir https://orcid.org/0000-0001-8243-9356 https://orcid.org/0000-0001-8243-9356
Iman Khaki Department of Management Engineering, Faculty of Engineering, Arak Branch, Islamic Azad University, Arak, Iran Email: i.khaki@aftermail.ir https://orcid.org/0000-0003-2241-8937 https://orcid.org/0000-0003-2241-8937
Mohammad Taghi Momeni Department of Accounting Engineering, Faculty of Engineering, Arak Branch, Islamic Azad University, Arak, Iran Email: momeni@aftermail.ir https://orcid.org/0000-0002-7106-2271 https://orcid.org/0000-0002-7106-2271

DOI :

Résumé

The present study investigated the role of audit time pressure on dividend quality in listed companies in Stock Exchange of Tehran. Auditors are often pressured to set time budgets. Due to the increasing importance of audit firms for achieving time budgets as a measure of effectiveness, their difficulties in measuring audit effectiveness, the potential conflict between doing the right things and control costs for high quality audits have intensified. In order to study the aforementioned subject, the statistical population of the audit firms of the member of the Society of Certified Public Accountants within the city of Tehran was determined and the required data were collected from these institutes by random sampling. Durbin–Watson statistic method and correlation with Eviews software were also used to test the research hypotheses. The results indicated that audit time pressure has a significant effect on dividend quality.

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Publié-e

2020-04-08

Versions

2022-08-01 (2)
2020-04-08 (1)

Comment citer

Sourmeiy, S., Mashhadi Khodadadi, A., Khaki, I., & Momeni, M. T. (2020). Investigating the Role of Audit Time Pressure on Dividend Quality in Companies Listed in Stock Exchange of Tehran. Revista Eletrônica Em Gestão, Educação E Tecnologia Ambiental, 24, e35. https://doi.org/10.5902/2236117043412