Supervisory institutions, Oversight on External Auditors, Audit Quality and Financial Reporting Quality

Generally external supervision activities lead improving audit quality. In Iran, different organizations have supervised auditing institutions. One of them is Securities and Exchange Organization (SEO). . In this paper, effectiveness of SEO supervision on registered auditing institutes is studied th...

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Bibliographic Details
Main Authors: Parisa Saadat Behbahaninia, Azam Valizadeh Larijani, Atiyeh Valizadeh Larijani
Format: Article
Language:fas
Published: Securities Exchange 2021-05-01
Series:فصلنامه بورس اوراق بهادار
Subjects:
Online Access:https://journal.seo.ir/article_11210_7ed3c7154d5c1532ac98041de95e220a.pdf