جستجوی مقالات مرتبط با کلیدواژه "auditor’s characteristics" در نشریات گروه "حسابداری"

The purpose of this study is to examine the relationship between the importance of business groups and audit quality with regard to auditor’s characteristics.

The research hypotheses were tested by estimated generalized least squares (EGLS) method.</em> 27 business groups listed on Tehran Stock Exchange (TSE) in the period of 2012 to 2018 were selected as the sample of the research.

The importance of the business group for auditors is positively and significantly related to audit quality of the parent company. In addition, the auditor's reputation weakens the positive relationship between the importance of </em>business groups and audit quality.  Furthermore, while auditor's experience affects this relationship positively, the auditor's specialization in the industry does not show any effect.

Increasing the financial dependency of independent auditors to business groups improves the audit quality.  This improvement is affected by the auditor's reputation and experience.

Contribution:

 In this research, the concept of auditor’s benefits in business groups and audit quality is put under scrutiny for the first time in Iran. Since auditors can investigate some subsidiaries beside the parent, their independence and understanding’s scope are impacted simultaneously. Auditor’s independence and factors affect it is one of important subject in auditing field. In this research, the auditor’s benefits in business groups as an interested factor is examined.

The increasing growth of mistakes in the capital market has increased the concerns of the stakeholders in this field. In addition to investors and creditors, accountants and auditors have also not been spared from the losses of this phenomenon. Therefore, providing guidelines to reduce or identify the causes of mistakes is considered a useful help in this field. The aim of the present study is to investigate whether there is a relationship between the auditor's characteristics and misidentification in companies listed on the Tehran Stock Exchange. The statistical population of this research is the companies admitted to the Tehran Stock Exchange in a seven-year period of 2017-2022. 120 companies were selected as the statistical sample of the research. The required information is collected through the audited financial statements of the companies under consideration. To test the absence of collinearity between independent variables through the correlation matrix, the absence of autocorrelation or sequential correlation between errors, the Durbin-Watson test was used, the Brusch and Pagan test was used to check the heterogeneity variance, and the logistic regression test was used to test the hypothesis. These calculations were done through Excel and Eviews software. The results indicate a negative and significant relationship between the auditor's expertise in the industry, the auditor's independence and the auditor's tenure with the discovery of mistakes in financial statements, and also the relationship between the size of the audit firm and the delay in submitting the audit report with the discovery of mistakes in companies listed on the Tehran Stock Exchange. There is no meaning.

The aim of this study is to design a model of factors affecting on usage of computer-assisted audit techniques based on the unified theory of acceptance and use of technology with considering auditor’s characteristics. This research is descriptive-survey in terms of data collection with an applied purpose. Statistical population includes auditors employed in audit firms that 311 auditors are selected by Cochran method through judgmental and convenience sampling methods. Data are collected using a standard questionnaire and hypotheses are examined by structural equation modeling. The result shows auditor’s expectation of performance of CAATs, their expectation of the effort needed for CAATs, auditor’s understanding of the social consequences of CAATs and their understanding of facilitating conditions impact the use of CAATs. Furthermore, performance expectation and the understanding of the social young and aged auditors, causing appearance of dissimilar behavior in applying CAATs. Nevertheless, this is not the same for gender variable.

Readability is the ease with which a reader can understand a written text. Audit report is a message about validity of financial statements that auditors transmit to the users. It is expected that the readability of the audit report plays an important role in understanding it by users. Therefore, the present paper aims to examine the factors affecting on readability of the audit report. To this end, the readability of 1202 audit reports belong to 2011 to 2016 (after revision in the Audit Standard 700 on 2011), using Gunning Fog Index is measured, Then the impact of the auditor's characteristics and Client's characteristics on Audit report Readability by Fuzzy Decision Tree, Ancova And step-by-step regression is studied. The results showed that, firstly, the readability of the audit reports varies with each other. Secondly, the readability of the audit reports is influenced by the auditor's characteristics and Client's characteristics. Third, most important variables determining readability of the audit report are the Auditor's Size (negative effect), auditing consolidted/not consolidted financial Statement (Consolidated one is less readable), size of the Client (negative effect), ratio of market to book value of Client (Positive effect) and Auditor's Report Type (adjusted report is less Readable). Fourth, audit report delay will reduce readability.