The impact of information complexity on audit failures from corporate fraud

One of the important issues in auditing is the failure of auditing in corporate fraud، which according to previous research and the theory of agency representation with related parties and product diversity complicates independent financial audits، increasing the complexity of corporate information، information transparency Reduces and therefore increases the information asymmetry between managers and auditors and increases audit risk. In order to test these hypotheses in the companies listed on the Tehran Stock Exchange، two samples of 97 and 105 companies in the period 1390 to 1397 have been used. The results of estimating logit regression equations do not show any significant relationship between the complexity of information resulting from transactions with related parties، with audit failure. The results of estimating the logit regression equations of the second hypothesis show the existence of significant and positive relationships between the complexity of information resulting from product diversity، with audit failure. In other words، this research shows that when auditors have a variety of products، auditors، They should pay attention to the presentation of professional audit work. Although these results are consistent with the findings of some similar studies in the literature، nevertheless، suggestions have been made for further studies to find variables affecting audit failure in Iran.