نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
The main objective of this study is to investigate the effect of changing auditors on the relationship between management ability and overconfidence and the non-continuity of the activities of companies listed on the Tehran Stock Exchange in Islamic environments. The statistical population is the companies admitted to the Tehran Stock Exchange and the time period is from 2014 to 2021. To collect the data needed to test the research hypotheses, the annual financial statements of the companies (from the Kodal website) and the website of the Stock Exchange Organization have been used. First, the used data were analyzed using quantitative methods, and then econometric models were used to test the hypotheses of this research and determine the relationship between independent and dependent variables. The results of the study show that management ability has a negative and significant effect on the non-continuity of the company's activities in Islamic environments. Management overconfidence has a positive and significant effect on the non-continuity of the company's activities in Islamic environments. Changing auditors does not have a significant effect on the relationship between management ability and the non-continuity of the company's activities in Islamic environments. Changing auditors does not have a significant effect on the relationship between management overconfidence and the non-continuity of the company's activities in Islamic environments.
