جستجوی مقالات مرتبط با کلیدواژه « شهرت حسابرس » در نشریات گروه « حسابداری »

Intense competition among audit firms will likely encourage auditors to find new clients. An audit firm tries to reach a good reputation in the society. Higher reputation audit firms provide better audit quality service to their clients to protect their reputation in society. They do not tend to audit a firm known for management abuses or providing misleading financial reports. Besides, an incorrect acceptance decision by the audit firm can lead to legal claims and impose excessive costs on the auditor, as well as the loss of reputation of the auditor and public trust in the profession and financial reporting of companies. Paying attention to the good reputation of auditors and the client firms and clients’ financial position is likely to be an effective factor in the auditors' acceptance or rejection decision. Therefore, the purpose of this research is to investigate the effect of client firms’ financial position, auditors’ and client firms’ reputation on the rejection decision of client firms by auditors.  The sample of this research contains 109 participants, including Iranian audit partners, managers and senior audit supervisors. In order to test the hypotheses, a quasi-experimental method is used. This study has a 2x2x2 mixed design. Two independent variables, including “reputation” and “financial position” of the client firm, are between-subjects variables, and the third independent variable is “auditors’ reputation”, a within-subjects variable. All the participants in the experiment were divided into four groups. Subjects in these groups receive different levels for the financial position of the client firm and auditors’ and client firms’ reputations (profitable and unprofitable, reputable and disreputable) and provide us with their acceptance or rejection decision. In each scenario, the audit firm is asked to suppose that it would be considered for the role of a large auditor with a high reputation or a small auditor with a low reputation. Each participant assesses his tendency to accept the client's firm. Hypotheses are examined using multivariate analysis of variance (ANOVA).  The results show that auditors’ and client firms’ reputations and the client firms’ financial position significantly affect the auditor's acceptance decision. In addition, changes in the reputation of client firms do not affect the willingness of auditors with higher reputations to accept that client. As the client firms' financial position improves, more reputable auditors' willingness to accept clients’ offers increases.  To manage the reputation risk, large audit firms should prevent accepting client firms with a high risk. Besides, more reputable auditors usually have large client firms, making them considerable income. Therefore, they might more easily reject client firms who are not qualified for them. Also, audit firms with a higher reputation are usually under the supervision of the government, shareholders and the public, making them more cautious in accepting new clients and avoiding clients who damage their reputation. In addition, the client firm's reputation is considered a factor affecting the auditor's acceptance decision. Auditors would not accept notorious clients as they know this would lead to reputational damage and threaten their independence.Due to the effect of the client’s financial position and profitability on the auditor's decision, we conclude that auditors perceive that a firm in financial distress or goes bankrupt may not be able to pay the auditors' fees and provide them with the necessary facilities, and for this reason, they refuse to accept it. Therefore, one of the factors considered in the acceptance decision would be the audit fee, which can be realized from the last annual financial statements. If the client does not have the ability to pay the fee, the audit firm should reject that client.This study makes the following contributions. First, despite doing research at the international level about the factors affecting the rejection decision of client firms, to the best of our knowledge, this is the first study that examines the factors separately and interactively in an experimental design. Second, This research provides interesting evidence about the impacts of the client firms’ and auditor’s reputation, which may not be easily measured in archival research. Therefore, the findings of this study contribute to auditors’ Judgment and decision-making (JDM) quality literature. In order to reduce the risk of legal claims, it is recommended that audit firms pay attention to the point that the financial information and the reputation of the client firm are closely related, and they should consider factors such as the company's disclosure quality, financial position and performance, cash flows, and corporate governance characteristics.

Non-transparency of financial information is defined as the deliberate denial of access to information, the misrepresentation of information, or the inability of the market to ensure the adequacy of relevance and quality of information. After the scandals of the beginning of the third millennium and the emergence of financial crises in the world's stock markets, the issue of information transparency in the financial reporting process has received widespread attention. Therefore, the purpose of this research is to study the effect of auditor's reputation on the relationship between active institutional ownership and the lack of transparency of financial reporting. The statistical research population of companies admitted to the Tehran Stock Exchange and the studied sample includes 152 companies admitted during the years 2017 to 2018. The research method is descriptive and causal-correlation in terms of the relationship between the variables, and it is practical in terms of the goal. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results obtained from the analysis of the hypotheses showed that active institutional ownership has a negative and significant relationship with the lack of transparency of financial reporting, and the auditor's reputation has a positive and significant effect on the relationship between active institutional ownership and the lack of transparency of financial reporting at the 5% error level.

The present study was conducted to investigate the moderating effect of auditor' reputation on the relationship between audit fee and the incidence of accounting misstatements. In this regard, we analyzed financial statements of 107 companies listed in Tehran Stock Exchange (TSE). The present study is an applied research and was conducted by descriptive-correlation method. In this study, Dependent variable is accounting misstatements and equals 1 if the firm subsequently restates its current year financial statements, otherwise zero. The audit fee and the auditor's reputation are the independent and moderating variables of the research, respectively.Hypothesis testing was carried out through logistic regression model.The results indicated thataudit feehas a negative and significant relationship with the incidence of accounting misstatements and charging high (low) audit fee by auditor reduces (increases) the incidence of accounting misstatements and these findings is stronger in relation to audit firms that have a high reputation. In other words, the auditor's high reputation exacerbates the negative relationship between audit fee and the incidence of accounting misstatements.

The main purpose of this research is analyzing the impact of political connections and auditor reputation on agency costs arise from interest conflict. Inverse criterion of asset efficiency is used as an index of agency costs. Also, governmental affiliation in either ownership structure or board structure is considered as a proxy of political connections. Research data consist of 1038 firm-year observations. Target sample includes 173 firms listed in Tehran Securities & Exchange over 6 years period during March 2013 to March 2018. Statistical analysis and research hypotheses investigated through multivariate regression models using panel data with fixed effect and generalized least squares method. According to the results of this research, political connection has meaningful and positive impact on agency costs. But, auditor reputation as one of the audit quality measures has meaningful and negative impact on agency costs. In addition, evidence showed that interaction between political connection and auditor reputation has meaningful and negative impact on agency costs. As a whole, because of the interest conflict between managers and stakeholders and so existence of agency problems, auditors by focusing on the reputation incentives have effective role in reduction the agency costs; but, political connected owners-managers by focusing on the political incentives have effective role in enhancement the agency costs. So, result of this research is useful to determine the effective factors on agency costs.

Profit and its information content are important for investors and shareholders to make the right decisions. The ability of managers is one of the factors that can affect the information content of profits. The present study examines the impact of management ability on earnings information content with emphasis on the auditor's reputation. This research is applied in terms of purpose and in terms of correlation methodology is causal (post-event) research. All companies listed on the Tehran Stock Exchange were the statistical population of the study. Using a series of restrictions, 121 companies were selected and surveyed over a period of 6 years between 1392 and 1397. The method used is data collection, library, and multiple linear regression is used to test the hypotheses. Statata software version 15 was used to perform the tests and final estimation of the models. After performing Limer and Hausmann F test and examining the heterogeneity of variance of the disturbing sentences, the final estimation of the models was performed. It is direct and meaningful, and the auditor's reputation strengthens the direct impact of management ability on earnings information content.

The internal control system in the company increases the trust of users of financial statements and is in accordance with the rules and regulations and has an important effect on the reliability of financial statements and can lead to investment efficiency. In the present study, the effect of auditor reputation on the relationship between poor internal control in financial reporting and investment efficiency has been investigated. This research is applied in terms of purpose and in terms of methodology, correlation is a type of causal research. The statistical population of the study was all companies listed on the Tehran Stock Exchange, of which 118 companies were selected as the research sample and were surveyed over a period of 5 years between 2014 and 1397. The method used to collect information was library and multiple linear regression was used to test the hypotheses. Stata software version 15 was used to perform the tests and final estimation of the models. The results show that there is a significant negative relationship between the weakness of internal control in financial reporting and investment efficiency. However, the auditor's reputation does not affect the relationship between poor internal control in financial reporting and investment performance.

The goal of this research is to study the relation between corporate social responsibility and auditor selection, as two influencing factors on firms’ reputation of listed companies of Tehran Stock Exchange during 1388-1395. In this research corporate social responsibility is measured by utilizing coding method according to 25 criteria through four dimensions (environment issues, products and services, staffs and society responsibilities) which are clarified in board of directors’ report. Moreover, the operating variables of auditor selection and auditor reputation are considered at two levels of industry and market. The statistical method of the research is panel data regression. Research findings show that the relation between corporate social responsibility and auditor reputation is positive and significant at the market level. On the other hand and at the market level the relation of corporate responsibility and auditor reputation is positive with any significancy. Results of findings hold that companies do more declaration of their corporate social responsibilities tend to select independent auditors whom have high level of creditability through industry but they do not pay any severe attention to auditor reputation at the market level.

According to agency theory, managers have more information comparing to shareholders and it is possible to make decisions that do not maximize interests of shareholders. Audit process is an important approach to reduce agency conflicts and opportunistic behavior of managers. This paper aims to study an aspect of economic consequences of audit services in Iran by investigating the relationship between audit quality and artificial and real earnings management of listed firms in Tehran Stock Exchange. In this regard, 100 firms were selected as sample of research for the period 2007-2012. We used modified Jones (1995) model for determining artificial earnings management and Roychowdhury (2006) model, for measuring real earnings management. Also, we used two proxies for determining audit quality, including auditor industry specialization and auditor reputation. results show that there is a negative significant relationship between audit quality and artificial earnings management. Also, findings suggest there is a positive significant relationship between audit quality and real earnings management.

Following the separation of the firm management from their ownership and arising agency and also increase of the information asymmetry between managers and owners، the quality of audit services has found huge importance and it can serve as a tool to take care of the interests of groups concerned and provide proper use of resources by management for optimal investment and maximization of the owners. This research aims to study the economic concequences of audit services in Iran to investigate the relationship between audit quality and investment efficiency of listed companies in Tehran Stock Exchange. We use four proxies for determining quality audits which include auditor industry specialization، auditor reputation، auditor independence and auditor tenure، and we use Richardson (2006) model for measuring investment efficiency. This study is applied and iths research method is correlation and post facto. By deletion sampling method and considering criteria for samples، finally 100 firms were selected as samples of research for the period 2006-2011. To test the hypotheses panel data has been used. The results show that there is a significant positive relationship between audit quality and investment efficiency. Thus، improve of the audit causes to increase investment ffficiency by reducing information asymmetry between management and owners and mitigating the agency problems.