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The impact of Auditor Social and Human Capital on Auditor Compensation, Auditor Tenure and Auditor Rotation in companies listed in the Tehran Stock Exchange
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Mohamadi Mohamadi *   , Hazan Hemati , Aida Ashrafian |
| Parandak Non-Profit University |
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Abstract: (362 Views) |
| In this study, the effect of the auditor's social capital and the auditor's human capital on the auditor's compensation, tenure and rotation of the auditor is investigated. 120 accepted companies were selected as a statistical sample during the period 1392 to 1399 and in this research, panel data with fixed effects and EViews software have been used. The results of the first to sixth hypotheses showed that there is a positive and significant effect between the auditor's social capital and the auditor's compensation. There is a significant negative effect between the auditor's human capital and the auditor's compensation. There is a positive and significant effect between the auditor's social capital and the tenure. There is no positive and significant effect between the auditor's human capital and the tenure. There is no significant negative effect between social capital and the auditor's rotation. There is a significant negative effect between the auditor's human capital and the auditor's rotation. Based on the theory of fundamental social capital as well as the concept of "degree centrality"; Certified auditors have access to a wealth of information and resources that others lack. |
Article number: 1 |
| Keywords: Auditor Social Capital, Auditor Social Capital, Auditor Compensation, Auditor Tenure, Auditor Rotation. |
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Full-Text [PDF 603 kb]
(127 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2021/11/23 | Accepted: 2022/08/15 | Published: 2023/12/22
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