Investors Rely on Independent Audit Quality, and Influences the Quality of Financial Reporting and Disclosure of Financial Statements
According to the agency theory, signaling theory, Stakeholder theory, asymmetry information theory and proof of the users of financial statements need to this information and its confirm by independent auditor, therefore we study the relationship between independent audit quality and disclosure qu...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2016-09-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_7107_e819117377f2c82ce88ca5e56b35e448.pdf |
| _version_ | 1797378311224033280 |
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| author | Navid Paidarmanesh Mahdi Salehi Salehi Mahdi Moradi |
| author_facet | Navid Paidarmanesh Mahdi Salehi Salehi Mahdi Moradi |
| author_sort | Navid Paidarmanesh |
| collection | DOAJ |
| description | According to the agency theory, signaling theory, Stakeholder theory, asymmetry information theory and proof of the users of financial statements need to this information and its confirm by independent auditor, therefore we study the relationship between independent audit quality and disclosure quality of financial statement In this research. The study covers a period from 2009 to 2013 for companies in the Stock Exchange of Tehran. Audit quality is the independent variable in this research that measured by auditor industry specialization, auditor tenure, reputation and quality of audit firm, antiquity and experience of auditor and audit fees and disclosure quality is dependent variable that measured by given annually point to companies. We use the R software for analyze the model. This study has six hypothesis for each of six independent variables. According to the statically results for research model, all of the six hypothesis rejected and we find that there is no significant relationship between each of independent variables and disclosure quality. According to rejection of all the hypothesis, we conclude that there is no relationship between independent audit quality and disclosure quality of financial statement Tehran Stock Exchange companies. |
| first_indexed | 2024-03-08T20:06:00Z |
| format | Article |
| id | doaj.art-5c4dc012b2874450a301d2663577a0fa |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:06:00Z |
| publishDate | 2016-09-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-5c4dc012b2874450a301d2663577a0fa2023-12-23T10:36:29ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192016-09-01135114516010.22054/qjma.2016.71077107Investors Rely on Independent Audit Quality, and Influences the Quality of Financial Reporting and Disclosure of Financial StatementsNavid Paidarmanesh0Mahdi Salehi Salehi1Mahdi Moradi2کارشناس ارشد حسابداری دانشگاه فردوسی مشهداستادیار گروه حسابداری دانشگاه فردوسی مشهددانشیار گروه حسابداری دانشگاه فردوسی مشهدAccording to the agency theory, signaling theory, Stakeholder theory, asymmetry information theory and proof of the users of financial statements need to this information and its confirm by independent auditor, therefore we study the relationship between independent audit quality and disclosure quality of financial statement In this research. The study covers a period from 2009 to 2013 for companies in the Stock Exchange of Tehran. Audit quality is the independent variable in this research that measured by auditor industry specialization, auditor tenure, reputation and quality of audit firm, antiquity and experience of auditor and audit fees and disclosure quality is dependent variable that measured by given annually point to companies. We use the R software for analyze the model. This study has six hypothesis for each of six independent variables. According to the statically results for research model, all of the six hypothesis rejected and we find that there is no significant relationship between each of independent variables and disclosure quality. According to rejection of all the hypothesis, we conclude that there is no relationship between independent audit quality and disclosure quality of financial statement Tehran Stock Exchange companies.https://qjma.atu.ac.ir/article_7107_e819117377f2c82ce88ca5e56b35e448.pdfkeywords: audit qualitydisclosure qualityindependent audittehran stock exchange. |
| spellingShingle | Navid Paidarmanesh Mahdi Salehi Salehi Mahdi Moradi Investors Rely on Independent Audit Quality, and Influences the Quality of Financial Reporting and Disclosure of Financial Statements مطالعات تجربی حسابداری مالی keywords: audit quality disclosure quality independent audit tehran stock exchange. |
| title | Investors Rely on Independent Audit Quality, and
Influences the Quality of Financial Reporting and
Disclosure of Financial Statements |
| title_full | Investors Rely on Independent Audit Quality, and
Influences the Quality of Financial Reporting and
Disclosure of Financial Statements |
| title_fullStr | Investors Rely on Independent Audit Quality, and
Influences the Quality of Financial Reporting and
Disclosure of Financial Statements |
| title_full_unstemmed | Investors Rely on Independent Audit Quality, and
Influences the Quality of Financial Reporting and
Disclosure of Financial Statements |
| title_short | Investors Rely on Independent Audit Quality, and
Influences the Quality of Financial Reporting and
Disclosure of Financial Statements |
| title_sort | investors rely on independent audit quality and influences the quality of financial reporting and disclosure of financial statements |
| topic | keywords: audit quality disclosure quality independent audit tehran stock exchange. |
| url | https://qjma.atu.ac.ir/article_7107_e819117377f2c82ce88ca5e56b35e448.pdf |
| work_keys_str_mv | AT navidpaidarmanesh investorsrelyonindependentauditqualityandinfluencesthequalityoffinancialreportinganddisclosureoffinancialstatements AT mahdisalehisalehi investorsrelyonindependentauditqualityandinfluencesthequalityoffinancialreportinganddisclosureoffinancialstatements AT mahdimoradi investorsrelyonindependentauditqualityandinfluencesthequalityoffinancialreportinganddisclosureoffinancialstatements |