جستجوی مقالات مرتبط با کلیدواژه « کیفیت موسسات حسابرسی » در نشریات گروه « حسابداری »

Firms with political connections enjoy several economic benefits, so they are less likely to choose high-quality auditors to hide earnings management and opportunistic behaviors. And on the other hand, managers, with the aim of gaining advantages for the company under their management, usually establish and maintain a relationship with the government, but in markets with weak regulatory frameworks, this relationship can lead to the representation problem and related costs.The purpose of this research is to investigate the effect of political connections on the quality of audit institutions, taking into account the moderating role of agency fees in companies listed on the Tehran Stock Exchange. Using regression analysis, the relationship between the aforementioned variables was investigated in 178 companies admitted to the Tehran Stock Exchange for the period 1396-1400. The results of the research show that there is a positive and significant relationship between the company's political connections and the selection of quality auditing firms, and agency costs intensify the direct relationship between the company's political connections and the selection of quality auditing firms.

The effect of audit firms and oversight board on audit quality is crucial. However, the factors affecting their qualities have not been studied as well. Most of studies in audit quality era have been done at audit work level by using empirical, reviewing or archival methods. On the other hand, the qualitative method has not been considered as it should be. In order to satisfy these needs, in this research by using multi-grounded theory and doing semi structured interview with 23  famous persons in audit profession in Iran in 2017, that have been selected by using theoretical sampling, a qualitative model including seven key eras have been detected that effect quality at firms and oversight boy level, namely: ISQC 1, quality control process of the oversight body, the new oversight body challenge, reporting, sanctions, the fundamental problems of the profession, and the environmental factors. These aspects will be further discussed and suggestions will be presented.