Corporate Governance Attributes, Audit Quality and Financial Discourser Quality: Case of Tehran Stock Exchange

The aim of this study is to investigate the relationship between financial discourser quality and corporate governance attributes in of Tehran Stock Exchange (TSE). To do so, 590 firms are selected as a sample to be studies during the period between 2004-2011. Board size, board independence, audit size, and institutional ownership are considered as corporate governance attributes and firm’s size and firm’s age as control variables. The results of the study show that there is not a significant relationship between financial discourser quality and corporate governance attributes in TSE.