جستجوی مقالات مرتبط با کلیدواژه « Modified Audit Opinions » در نشریات گروه « حسابداری »

Audit quality is an important part of the information disclosure system that directly affects the quality of financial reporting. Considering that in practice, the audit process of a company is the responsibility of the audit team, and also, due to the small size and partner-oriented nature of most audit institutions in Iran, examining the characteristics of Individual partners are important as people who influence the quality of auditing. For this purpose, the diversity of the individual characteristics of the audit partners, including gender, level of education, work experience, and their tenure in the institution on three factors that determine the quality of the audit, including modified audit opinions, the restatement of annual financial reports and discretionary accruals were investigated. The statistical analysis of the research was carried out based on the data extracted from 119 companies listed in the Tehran Stock Exchange, from 2017 to 2022; Also, to test the research hypotheses, multivariate regression was used. Based on the findings of this research, the diversity of the individual characteristics of the partners of audit institutions has a negative and significant effect on the modified audit opinions, the restatement of annual financial reports, and discretionary accruals. Also, in general, the diversity of the characteristics of audit institutions' partners has a positive (negative) and significant effect on the (lack of) audit quality.

The purpose of this paper is to use meta-analysis method to determine the effect of auditor and audit-related variables and firm-specific variables on auditors’ tendency to issue modified audit opinions. Auditor and audit-related variables include Auditor firm size, audit firm industry specialization, audit firm and audit partner tenure and audit report presentation lag. Firm-specific variables include firm size, leverage, previous year modified audit opinions, and profitability. The Stouffer combined test is used as the meta-analysis technique for this paper. The test is resulted a z-statistic that can be used to test the direction and significance of the effect of the hypothesized variables on the tendency of auditors to issue modified audit opinions. 8 internal articles and 58 external published studies are aggregated from 1385 to 1395 and 1982 to 2016. Findings reveal that the effect of audit and auditor-related variables on audit opinion decisions is far from conclusive. Auditor firm size and audit report presentation lag variables are found to be significantly related. audit report lag and Auditor firm size are found to be positively and audit firm industry specialization and audit firm and audit partner tenure are found be negatively related. However, in IR studies, these relationships are not founded. In contrast, firm-specific variables include firm size and profitability on auditors’ tendency to issue modified audit opinions are more important.