بررسی رابطه بین استقلال حسابرس و مربوط بودن ارزش اطلاعات حسابداری شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران

The purpose of this study is to investigate the relationship between auditor independence and the relevance of the value of accounting information of companies listed on the Tehran Stock Exchange. The scope of the present study, which is spatially limited to the Tehran Stock Exchange and the time domain between 2011 and 2020 According to the screening elimination method, 132 companies were selected as the research sample, the number of companies was selected as the research sample. Finally, regression models were used to test each of the hypotheses. Based on the type of estimation method specified during F-Limer and Hausmann tests, the research models were estimated and the estimation results for each of the models were analyzed. The results of testing the main hypotheses of the research indicate that there is a direct and significant relationship between the independence of the auditor and the relevance of the value of accounting information of companies listed on the Tehran Stock Exchange. It can be concluded that the independence of the auditor is the most important feature of the auditor’s profession. It has a significant impact on the auditor’s judgment and reporting. Therefore, with the increase of the auditor, the quality of financial reporting certainly improves

Keywords: Auditor independence, relevance of accounting information value