Investigation on the Factors Affecting the Audit Quality in Iran According to the Indicators of the Public Company Accounting Oversight Board (PICAOB)
| Autor: | Mohammad reza Nikbakht, Omid Mahmoodi Khoshroo |
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| Jazyk: | perština |
| Rok vydání: | 2017 |
| Předmět: | |
| Zdroj: | بررسیهای حسابداری و حسابرسی, Vol 24, Iss 3, Pp 441-462 (2017) |
| Druh dokumentu: | article |
| ISSN: | 2645-8020 2645-8039 |
| DOI: | 10.22059/acctgrev.2017.240093.1007679 |
| Popis: | The aim of this study is to provide a model for investigating the audit quality with respect to systemic factors. In spite of the previous look at the audit quality that was product oriented, this study has been considered process-oriented and system-specific. The potential indicators presented in this study include the inputs of the audit, the audit process and the audit results. The statistical population of this study is the audit experts, managers and partners of the audit institution members of the official accountants’ community of Iran and the audit organization. The statistical deduction of the research is done by fuzzy logic. According to the results, the greatest impact on the audit quality is due to the average years of experience, industry expertise, partner, manager, engagement quality reviewer hours and timing relative to total audit effort, indicators related to independence and observance of those indicators, frequency and market impact of financial statement restatements for errors, the workload of partners and employees, chargeable hours per professional, and compensation trends of prematurely-rotated partners indicators. |
| Databáze: | Directory of Open Access Journals |
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