نتایج جستجو برای: audit quality
تعداد نتایج: 775561 فیلتر نتایج به سال:
دراین پایان نلمه به بررسی رابطه بین فرصت های سرمایه گذاری و کیفیت حسابرسی واقلام تعهدی اختیاری و همچنین تاثی سه ریسک تجاری ،مالی و بازار بر رابطه بین این سه مولفه می پردازیم
Abstract The purpose of this study is to investigate the mediating role of work Engagement on the relationship between professional and organizational identity and audit quality. This is a descriptive-survey study and the statistical population is the auditors who are members of Certified Public Accountants in Iran. The sample group is 135 people. To collecting data was used Rich & Crawford (2...
journal of accounting advances (j.a.a) vol. 5, no. 1, 2013, ser. 64/3 extended abstract monitoring role of auditing and corporate dividend payout policies dr. v. khodadadi s. hajizadeh r. ghorbani shahid chamran university of ahvaz introduction the aim of this paper is to investigate the relation between monitoring role of independent auditing and corporate ...
One of the most fundamental presumptions of management audit shows that change in costs is in fir correlation with increase and decrease in activity level. However, this assumption is discussed with considering the cost stickiness by Anderson et al. it means that the amount of increase in costs with the increase in activity level is more than reduction in costs per same amount of reduction in a...
The purpose of this study was to investigate the structural pattern of the effect of corporate governance mechanisms (internal organization) on audit quality considering the role of the intermediary variable of behavioural components of auditors. The statistical population of this research is independent auditors and auditors working in audit firms. A sample of 395 people was selected by simple...
The value-added tax system in Iran has recently been focused due to its infancy, and consequently many aspects of its auditing quality, and strategies for achieving and improving the quality have not been explained. Also, it is important to asses VAT taxpayers risks in order to formulate an effective plan for selecting taxpayers for tax audit with the aim of increasing efficiency and effectiven...
Abstract The high quality of auditing increases investor confidence in financial statements and improves the transparency of financial markets and is seen as an effective regulatory mechanism to prevent managerial opportunistic behavior to reduce representation costs between manager and owner. The purpose of this study was to investigate the effect of locus of control on the relationship betwe...
The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees. In this paper, we hypothesize that firms engage in audit opinion shopping and pay an abnormal audit fee only when their degree of accounting quality is low. To examine the issue, we group firms on the basis of their change in return on assets (R...
Extant research typically uses a variation of Big N auditor, discretionary accruals, audit fees, accrual quality, going-concern opinions, or meet or beat the quarterly earnings target as a proxy for audit quality. We provide evidence on the construct validity of these measures by evaluating whether they are able to successfully predict alleged audit deficiencies in engagements that are the subj...
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