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specialty journal of accounting and economics
Volume 5, 2019, Issue 2
The Evaluation of Auditor Expertise on the Relationship between the Accounting Information Quality and Investment Efficiency
Arezo Bagheri Neisiani
Pages: 30-39


The firms need to make punctual and appropriate investments in order to survive and develop their activities. The financial statements of firms should provide information that is beneficial to actual and potential investors, debtholders, other users of logical investments, credit, and similar decisions. This study aimed to evaluate the effect of auditor expertise on the relationship between accounting information quality and investment efficiency. In the current research, the systematic elimination has been used to select the sample, which 128 listed firms of Tehran stock exchange in 2011 to 2016 were selected as the statistical sample. In the present study, the econometric method was the multiple linear regression model by using panel data. The results of the research show that the independent variable of financial reporting quality positively and significantly impact on investment efficiency, indicating that the increase in the financial reporting quality leads to high investment efficiency. Moreover, the results demonstrate that the use of auditor industry expertise will intensify the positive effect of financial reporting quality on investment efficiency.

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specialty journal of accounting and economics
Issue 1, Volume 6, 2020