Nader Naghshbandi - Department of Accounting, Hakim Nezami institution of higher education, Quchan, Iran
Hadi Saeidi - Department of Accounting, Shirvan Branch, Islamic Azad University, Shirvan, Iran
Ghasem Elahi Shirvan - Department of Accounting, Shirvan Branch, Islamic Azad University, Shirvan, Iran
Shaban Mohammadi - Instructor of Accounting, Shahid Rajaee Faculty, Vocational University of Khorasan, Iran

Corporate lobbying is one of the most important ways companies, society, and even citizens can directly and legally influence the development and implementation of new laws and regulations. Theoretically, lobbying can be a threat to auditor independence as well. This study investigates the impact of corporate lobbying on board compensation and audit quality. Using a sample of ۱۵۰ companies listed on the Tehran Stock Exchange over period ۲۰۱۲-۲۰۱۸, the study shows that corporate lobbying has a significant impact on board compensation and audit quality. This is the first study investigating the impact of corporate lobbying on board compensation and audit quality of companies listed on the Tehran Stock Exchange.

Audit Quality, Corporate Lobbying, Board Compensation, Auditor tenure, Stock Exchange, stock returns