پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 628 |
| تعداد مقالات | 9,179 |
| تعداد مشاهده مقاله | 67,527,490 |
| تعداد دریافت فایل اصل مقاله | 8,062,141 |
The effectiveness of audit firm rotation on audit quality in companies listed on the Tehran Stock Exchange using Pearson's linear torque model | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 277، دوره 15، شماره 1، فروردین 2024، صفحه 343-352 اصل مقاله (448.47 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2023.24957.4311 | ||
| نویسنده | ||
| Shiva Hassanpour* | ||
| Department of accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran | ||
| تاریخ دریافت: 17 آبان 1401، تاریخ بازنگری: 24 دی 1401، تاریخ پذیرش: 22 بهمن 1401 | ||
| چکیده | ||
| The purpose of this research is to investigate the effectiveness of audit firm rotation on audit quality in companies listed on the Tehran Stock Exchange using Pearson's linear torque model. In order to achieve the purpose of the study, using the method of screening or systematic removal of the number of 90 companies admitted to the Tehran Stock Exchange, during the period of 2016 to 2021, selection and panel or combined data related to 630 companies-years from the database of the organization The stock market and securities were collected. This research is categorized as descriptive-correlation research in terms of its practical purpose, and historical or post-event-field research in terms of time. The results of the statistical analysis show that there is a direct relationship between the mandatory rotation of auditors and audit quality. In addition, the study shows that the companies that have changed their external auditors during the research period have a higher average "audit quality" and a lower dispersion coefficient of "audit quality" compared to the competing group or companies subject to the retention of independent auditors. They were. The conducted research showed that the coefficient of variance of the "audit quality" factor was higher for the business owners whose independent auditors were subject to mandatory rotation compared to their competitor group or the business owners whose independent auditors were not subject to mandatory rotation. | ||
| کلیدواژه‌ها | ||
| Audit firm rotation؛ Audit quality؛ Independent auditor؛ Financial leverage؛ Pearson's linear torque model | ||
| مراجع | ||
|
[1] S.B. Adeyemi and O. Okpala, The impact of audit independence on financial reporting: evidence from Nigeria, Bus. Manag. Rev. 1 (2011), no. 4, 9–21. [2] E. Aschauer, M. Fink, A. Moro, K. Van Bakel-Auer and B. Warming-Rasmussen, Trust and professional scepticism in the relationship between auditors and clients: Overcoming the dichotomy Myth, Behav. Res. Account. 29 (2017), no. 1, 19–42. [3] K.R. Brasel, R.C. Hatfield, E.B. Nickell and L.M. Parsons, The effect of fraud risk assessment frequency and fraud inquiry timing on auditors sceptical judgments and actions, Account. Horiz. 33 (2019), no. 1, 1–15. [4] S. Corbella, C. Florio, G. Gotti and S.A. Mastrolia, Audit firm rotation, audit fees and audit quality: The experience of Italian public companies, J. Int. Account. Audit. Taxat. 25 (2015), 46–66. [5] L. Dan, Does auditor tenure affect accounting conservatism?, Further evidence, J. Account. Public Policy 29 (2011), 226–241. [6] A. Ebimobowei and O.J. Keretu, Mandatory rotation of auditors on audit quality cost and independence in Suth-South Nigeria, Int. Bus. Manag. 5 (2011), no. 3, 166–171. [7] P. Eelke, I.H. Kroon and P.C. Schuur, The effects of audit firm rotation on audit quality: does audit firm rotation improve audit quality, Thesis of MSc in Business Administration-Financial Management, The University of TWENTE, May, 2016. [8] R. Fontaine, S.B. Letaifa and D. Herda, An interview study to understand the reasons clients change audit firms and the client’s perceived value of the audit service, Current Iss. Audit. 7 (2013), no. 1, A1–A14. [9] R.C. Hatfield, S.B. Jackson and S.D. Vandervelde, The effects of prior auditor involvement and client pressure on proposed audit adjustments, Behav. Res. Account. 23 (2011), no. 2, 117–131. [10] O.K. Hope and J.C. Langli, Auditor independence in a private firm and low litigation risk setting, Account. Rev. 85 (2011), no. 2, 573–615. [11] H. Kim, H. Lee and J.E. Lee, Mandatory audit firm rotation and audit quality, J. Appl. Bus. Res. 31 (2015), no. 3. [12] W.R. Knechel, A.S. Sofla and T. Svanstrom, The effect of professional scepticism on auditor compensation and auditor opinions, Working Paper, University of Auckland, Business School, Seminars and Events, 2018. [13] E. Peek, R. Meuwissen, F. Moers and A. Vanstraelen, Comparing abnormal accruals estimates across samples: An international test European, Account. Rev. 22 (2013), no. 3. [14] N. Tepalagul and L. Lin, Auditor independence and audit quality a literature review, J. Account. Audit. Finance 31 (2015), no. 1, 111–121. | ||
|
آمار تعداد مشاهده مقاله: 25,706 تعداد دریافت فایل اصل مقاله: 259 |
||