چکیده مقاله
Audit quality is an essential factor for the validity of financial information The aim of this study was to evaluate the effects of Audit Institution characteristics including: Auditor reputation , auditor's salary and Auditor size on Audit Quality To accomplish this goal, a sample of 106 companies was selected from the companies listed on the Tehran Stock Exchange for the years 1393 1400 Also, multiple regressions were used to analyze the data The findings of this study show that auditor reputation, auditor size and audit fees have a negative and significant relationship with profit management This result means that the characteristics of the audit institution have a direct relationship with the quality of the audit
کلیدواژهها
نویسندگان
Farid karimi
University of Azad islamic east tehran Faculty of Humanities Department of Accounting
Pezhman Molaei
Msc of Auditing Suhrawardi Institute of Higher Education, Qazvin, Iran
شیوه ارجاع
karimi, Farid and Molaei, Pezhman,1401,Auditor size ،auditor remuneration ،auditor reputation and quality Audit: evidence from Tehran Stock Exchange,The 13th International Conference on New Researches in Management, Economics, Accounting and Banking
ارائهشده در
مجموعه مقالات سیزدهمین کنفرانس بین المللی پژوهش های نوین در مدیریت، اقتصاد، حسابداری و بانکداری19 اسفند 1401