To study the effect of audit market concentration on auditors' job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies
Audit market concentration causes to decrease the scope of companies' au-thorities for selecting the audit institutions but instead it increases the power of auditors' market that it turns, leads to a decrease in quality and an increase in auditors' stress. The purpose of the present...
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| Format: | Article |
| Language: | English |
| Published: |
Islamic Azad University of Arak
2020-01-01
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| Series: | Advances in Mathematical Finance and Applications |
| Subjects: | |
| Online Access: | http://amfa.iau-arak.ac.ir/article_666226_ebc53928819a73b953906d983e5133da.pdf |
| _version_ | 1811213009054334976 |
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| author | Farhan Bengoriz narges Khosravipoor Nurooz Noroolahzadeh |
| author_facet | Farhan Bengoriz narges Khosravipoor Nurooz Noroolahzadeh |
| author_sort | Farhan Bengoriz |
| collection | DOAJ |
| description | Audit market concentration causes to decrease the scope of companies' au-thorities for selecting the audit institutions but instead it increases the power of auditors' market that it turns, leads to a decrease in quality and an increase in auditors' stress. The purpose of the present research is to study the effect of audit market concentration on auditors's job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies performed on a total of 97 companies between the years of 2013-2017. In order to evaluate the audit market concentration, the ratio of company's audit fees to total industry audit fees was used. The Accruals Quality model was also used to evaluate the audit quality. The results of the study showed that the audit market concentration had a negative and significant effect on the audit quality so that with the increase in audit market concentration, the audit quality is decreased. Also it was found that the audit market concentration had a posi-tive and significant effect on the auditors' job stress: it means that the in-crease of concentration on audit market as a result of time pressure can in-crease the auditors' job stress and thus the risk of financial statement assess-ment. |
| first_indexed | 2024-04-12T05:40:03Z |
| format | Article |
| id | doaj.art-8dd7d91044724db7afe11881c54ce3e5 |
| institution | Directory Open Access Journal |
| issn | 2538-5569 2645-4610 |
| language | English |
| last_indexed | 2024-04-12T05:40:03Z |
| publishDate | 2020-01-01 |
| publisher | Islamic Azad University of Arak |
| record_format | Article |
| series | Advances in Mathematical Finance and Applications |
| spelling | doaj.art-8dd7d91044724db7afe11881c54ce3e52022-12-22T03:45:42ZengIslamic Azad University of ArakAdvances in Mathematical Finance and Applications2538-55692645-46102020-01-015111312810.22034/amfa.2019.584584.1175666226To study the effect of audit market concentration on auditors' job stress and audit quality of Tehran Stock Exchange (TSE) Listed CompaniesFarhan Bengoriz0narges Khosravipoor1Nurooz Noroolahzadeh2Department of Accounting, Kish International Branch, Islamic Azad University, Kish Island, IranDepartment of Accounting, South Tehran Branch, Islamic Azad University, Tehran, IranDepartment of Accounting, South Tehran Branch, Islamic Azad University, Tehran, IranAudit market concentration causes to decrease the scope of companies' au-thorities for selecting the audit institutions but instead it increases the power of auditors' market that it turns, leads to a decrease in quality and an increase in auditors' stress. The purpose of the present research is to study the effect of audit market concentration on auditors's job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies performed on a total of 97 companies between the years of 2013-2017. In order to evaluate the audit market concentration, the ratio of company's audit fees to total industry audit fees was used. The Accruals Quality model was also used to evaluate the audit quality. The results of the study showed that the audit market concentration had a negative and significant effect on the audit quality so that with the increase in audit market concentration, the audit quality is decreased. Also it was found that the audit market concentration had a posi-tive and significant effect on the auditors' job stress: it means that the in-crease of concentration on audit market as a result of time pressure can in-crease the auditors' job stress and thus the risk of financial statement assess-ment.http://amfa.iau-arak.ac.ir/article_666226_ebc53928819a73b953906d983e5133da.pdfauditors' stressaudit market concentrationaudit quality |
| spellingShingle | Farhan Bengoriz narges Khosravipoor Nurooz Noroolahzadeh To study the effect of audit market concentration on auditors' job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies Advances in Mathematical Finance and Applications auditors' stress audit market concentration audit quality |
| title | To study the effect of audit market concentration on auditors' job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies |
| title_full | To study the effect of audit market concentration on auditors' job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies |
| title_fullStr | To study the effect of audit market concentration on auditors' job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies |
| title_full_unstemmed | To study the effect of audit market concentration on auditors' job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies |
| title_short | To study the effect of audit market concentration on auditors' job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies |
| title_sort | to study the effect of audit market concentration on auditors job stress and audit quality of tehran stock exchange tse listed companies |
| topic | auditors' stress audit market concentration audit quality |
| url | http://amfa.iau-arak.ac.ir/article_666226_ebc53928819a73b953906d983e5133da.pdf |
| work_keys_str_mv | AT farhanbengoriz tostudytheeffectofauditmarketconcentrationonauditorsjobstressandauditqualityoftehranstockexchangetselistedcompanies AT nargeskhosravipoor tostudytheeffectofauditmarketconcentrationonauditorsjobstressandauditqualityoftehranstockexchangetselistedcompanies AT nurooznoroolahzadeh tostudytheeffectofauditmarketconcentrationonauditorsjobstressandauditqualityoftehranstockexchangetselistedcompanies |