The impact of audit quality on reducing collateral facilities and the role of major shareholders in listed companies of Tehran exchange market

The purpose of this paper was to investigate the impact of audit quality on the reduction of collateral facilities, taking into account the role of major shareholders in companies listed on the Tehran Stock Exchange during the period ۲۰۱۷ to ۲۰۲۲. Considering the research conditions, ۱۷۹ companies were selected as the statistical sample of the research (From a total number of ۸۹۵ companies). The research method of this research is descriptive and applied research in terms of nature and content. The panel data method was used to test the research hypotheses. The findings of this research emphasized that audit quality reduces collateral facilities. The rotation of the auditor increases collateral facilities. But the auditor's expertise in the industry does not have a significant effect on collateral facilities. On the other hand, the ownership percentage of major shareholders does not affect the intensity of the impact of audit quality and expertise in the audit industry and audit turnover on collateral facilities.

کلیدواژه ها:

Audit Quality ، Collateral facilities ، Major shareholders