Relationship Between the Auditor's Professional Skepticism, Rotation of Auditors and Audit Quality of company
Author(s):
Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:
What society expects of the auditing profession is rendering of high quality report. But the actions of managers can lead to professional skepticism and understanding of risk of auditor’s rotation, so these factors can effect on audit quality. Therefore, in this study, the relationship between the auditor's professional skepticism, the rotation of auditors and audit quality of listed companies on the Stock Exchange of Tehran was studied. Research methodology is Practical and correlated. The study also include all companies listed on Tehran Stock Exchange during a period of six years from 2011 up to 2015. Data needed for the study were collected from the database of Stock Exchange. In order to analyzing of data, multiple regression analysis was used. The results showed that there is a significantly positive relationship between the auditor's professional skepticism and rotation of auditor with audit quality, but mandatory auditor rotation variable was not significantly associated with audit quality.
Keywords:
Language:
Persian
Published:
Journal of accounting and social interests, Volume:8 Issue: 3, 2018
Pages:
101 to 123
magiran.com/p1928295
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یکساله به مبلغ 1,390,000ريال میتوانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.
In order to view content subscription is required
Personal subscription
Subscribe magiran.com for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!