1
Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran.
2
MSc. Student, , Department of Accounting, Payame Noor University, Tehran, Iran.
10.22034/iaas.2025.440895.1577
Abstract
The purpose of this study is to investigate the impact of the employer's risk management on the auditor's conservatism. The current research is applied and from the methodological point of view, the correlation is causal type (post-event). The statistical population of the research is all the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 135 companies were selected as the research sample and were examined in the 10-year period between 2013 and 2022. The results of the research hypothesis test showed that risk management has an inverse effect on the conservatism of the auditor. Therefore, by implementing written comprehensive risk management programs, it is possible to eliminate the risks and turn them into opportunities, and increase the quality level of the company's performance, which will result in an increase in the quality of the company's financial information, which the auditors in Faced with such an environment, they will pursue their work with more confidence than the employer with less conservatism.
Fatheh,M. H. and mosallanezhad,M. (2025). The effect of the employer's risk management on the level of conservatism of the auditor. (e221326). Accounting and Auditing Studies, (), e221326 doi: 10.22034/iaas.2025.440895.1577
MLA
Fatheh,M. H. , and mosallanezhad,M. . "The effect of the employer's risk management on the level of conservatism of the auditor" .e221326 , Accounting and Auditing Studies, , , 2025, e221326. doi: 10.22034/iaas.2025.440895.1577
HARVARD
Fatheh M. H., mosallanezhad M. (2025). 'The effect of the employer's risk management on the level of conservatism of the auditor', Accounting and Auditing Studies, (), e221326. doi: 10.22034/iaas.2025.440895.1577
CHICAGO
M. H. Fatheh and M. mosallanezhad, "The effect of the employer's risk management on the level of conservatism of the auditor," Accounting and Auditing Studies, (2025): e221326, doi: 10.22034/iaas.2025.440895.1577
VANCOUVER
Fatheh M. H., mosallanezhad M. The effect of the employer's risk management on the level of conservatism of the auditor. Accounting and Auditing Studies, 2025; (): e221326. doi: 10.22034/iaas.2025.440895.1577
