The role of the characteristics of the auditing firm and the auditing firm in explaining the risk at the level of the accounts in key audit topics | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 14، دوره 14، شماره 11، بهمن 2023، صفحه 169-180 اصل مقاله (1.04 M) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.27066.3488 | ||
| نویسندگان | ||
| Ehsan Heshmatzadeh1؛ Amir Hossein Jamali* 2؛ Alireza Momeni3 | ||
| 1Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran | ||
| 2Department of Accounting, Marvdasht Branch, Islamic Azad University, Marvdasht, Iran | ||
| 3Department of Accounting, Payame Noor University, Tehran, Iran | ||
| چکیده | ||
| The purpose of this study is to identify the factors that explain the risk at the level of accounts in key audit topics, especially the characteristics of the auditor and the client. In this regard, first, the most important indicators and effective factors were identified by studying the theoretical foundations and then based on these indicators, interviews were conducted with experts and according to the results of these interviews, codes were extracted. . Then, based on the mentioned codes and extracting keywords and key answers, using the information of companies and with a neural network approach and factor analysis, a framework was presented. For this purpose, the opinions of accounting experts and ten-year information of companies listed on the Tehran Stock Exchange were used. The results showed that the audit fee, tenure of the auditing firm, company life, institutional ownership, major ownership, managerial ownership, independence of the audit committee, presence of the internal audit unit, political relations, CEO power and financial knowledge of the audit committee Reducing the number and importance of Rials is the risk points at the level of accounts. In addition, it was found that the presence of the audit organization, change of audit firm, audit firm specialization, company size, financial leverage, cash balance, board independence, accounts receivable, quality of internal audit unit, management uncertainty and audit firm rating increased The number and importance of risk points are at the level of accounts. | ||
| کلیدواژهها | ||
| Audit risk at the level of accounts؛ Auditor profile؛ Client profile | ||
| مراجع | ||
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