Investigating the Relationship between Auditor Stress, Audit Quality and Information Quality in Companies Listed in Tehran Stock Exchange

In this study, the relationship between auditor stress, audit quality and information quality in companies listed on the Tehran Stock Exchange was investigated. In order to measure the auditor stress, the work pressure of the auditors and the business complexity of the company under study have been used. The statistical sample of this research includes 115 companies of Tehran Stock Exchange in the period of 2010-2011. In order to analyze the hypotheses, multivariate regression and data panel econometric method have been used. Research findings indicate that audit quality improves the quality of financial information. Research findings also show that the size of the auditor intensifies and the tenure of the auditor reduces the stress on the auditor. Further research shows that auditor stress has a negative relationship with the quality of financial information. In other words, the presence of psychological pressure on the auditor reduces the quality of financial information. These results while auditor size and auditor tenure moderate the relationship between auditor stress and the quality of the firm's financial information.