Modeling of the Relationship among Auditing Quality Factors Using Cause and Effect Approach in System Dynamics
Auditing quality has special importance for financial statement’s users,managers, and auditors. The aim of this study is to model the relationshipamong auditing quality factors and investigating the effect of mutualrelationship among its related variables. For this purpose, 101 firms listed inTehran...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2017-03-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_8001_cb7b5b05a682b41772d1612ea9713885.pdf |
| Summary: | Auditing quality has special importance for financial statement’s users,managers, and auditors. The aim of this study is to model the relationshipamong auditing quality factors and investigating the effect of mutualrelationship among its related variables. For this purpose, 101 firms listed inTehran Stock Exchange (TSE) were selected for a period of 11 years (2004to 2015). The research method is based on the cause and effect model insystem dynamics. The data was collected using financial statements andRahavard Novin databases. The test of normality, unit root test, correlationand hypothesis testing (multiple regression, partial regression, ARCHfunctions as required) was applied by SPSS version 23 and Eviews version9. The results showed that Standards Compliance and Professionalism, AuditFees, Auditor firm Size, Auditor’s Reputation, Number of Paragraphs inAudit Report, Percentage of misrepresentations and noncompliance, AuditOpinion Type, Delay in the Audit Report, Auditor’s Tenure, and Auditor'sExpertise and Industry Knowledge have mutual effects on each other. Thismodel is newfound in auditing literature of Iran. It is also a practical andaccurate auditing quality model useful for stakeholders in decision making. |
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| ISSN: | 2821-0166 2538-2519 |