To study the effect of corporate governance on audit profession (case study: Tehran Stock Exchange – automotive industries)

摘要

Background and Objective: The aim of the present research is to study the effect of corporate governance on audit profession in Tehran Stock Exchange – automotive industries and for this purpose 266 individuals from official accountants working in auditing organizations and institutes have been selected with the use of simple random sampling method and have responded to the author-made research questionnaire. Finally, the obtained data from the questionnaires have been analyzed with the use of single-sample t-test. Results: the results indicate that auditing the management structure of the auditing company, existence of the audit committee of the auditing company, existence of non-auditing services in the auditing company, existence of individuals impacts with auditing company, corporate governance rules and regulations regarding independent audit operation in Tehran Stock Exchange – automotive industries have a significant (p<0.05) effect.