AUDIT FIRM SIZE AND AUDIT QUALITY: THEORETICAL AND METHODOLOGICAL ISSUES AND SUGGESTIONS

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

MOHAMMAD REZAEI FAKHRODDIN; YAGHOOB NEZHAD AHMAD

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2017 | Volume:9 | Issue:34 Page(s): 31-59

Download Full-Text

Persian Verion

View:

2,940

Download:

Cites:

Information Journal Paper

Title

AUDIT FIRM SIZE AND AUDIT QUALITY: THEORETICAL AND METHODOLOGICAL ISSUES AND SUGGESTIONS

Author(s)

MOHAMMAD REZAEI FAKHRODDIN | YAGHOOB NEZHAD AHMAD | Issue Writer Certificate

Keywords

AUDIT FIRM SIZEQ2

AUDIT QUALITYQ1

THEORETICAL AND METHODOLOGICAL ISSUESQ1

ENDOGENOUS AUDITOR CHOICEQ1

Abstract

In Iran, in light with AUDIT FIRM SIZE view, studies have investigated the AUDIT QUALITY differences between Audit Organization of Iran as a big audit firm and private audit firms as non-big audit firms. However, the empirical evidence provided by the Iranian researchers in this area is mixed and inconsistent. Such findings are likely to alarm that; (i) AUDIT FIRM SIZE view has weak explanation and interpretative power in the Iranian research setting; (ii) there are considerable weaknesses in applied research method; and/or (iii) both issues exist simultaneously. Hence, the present study theoretically and methodologically criticizes a number of Iranian studies based on the AUDIT FIRM SIZE view between 2006 and 2015. Theoretical criticism reveals that Audit Organization of Iran does not possess most of big audit firms’ characteristics in light of AUDIT FIRM SIZE view. In addition, methodological criticism indicates that the issue of ENDOGENOUS AUDITOR CHOICE has not been taken into account by the Iranian researchers. When the independent variable in a regression model is endogenous, using usual statistical estimators such as ordinary least squares may result in misleading findings. The present study, to deal with theoretical issues in conducting research about auditor type (state vs. private) in Iran, suggests two conflicting views including "fee pressure" and "auditor and auditee controlled by the state". In addition, to overcome ENDOGENOUS AUDITOR CHOICE, this study suggests using the two stage procedure of Heckman (1979) and propensity score-matching models presented by Rosenbaum and Rubin (1983).

Cites

No record.

References

Cite

APA: Copy

MOHAMMAD REZAEI, FAKHRODDIN, & YAGHOOB NEZHAD, AHMAD. (2017). AUDIT FIRM SIZE AND AUDIT QUALITY: THEORETICAL AND METHODOLOGICAL ISSUES AND SUGGESTIONS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 9(34), 31-59. SID. https://sid.ir/paper/197973/en

Vancouver: Copy

MOHAMMAD REZAEI FAKHRODDIN, YAGHOOB NEZHAD AHMAD. AUDIT FIRM SIZE AND AUDIT QUALITY: THEORETICAL AND METHODOLOGICAL ISSUES AND SUGGESTIONS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2017;9(34):31-59. Available from: https://sid.ir/paper/197973/en

IEEE: Copy

FAKHRODDIN MOHAMMAD REZAEI, and AHMAD YAGHOOB NEZHAD, “AUDIT FIRM SIZE AND AUDIT QUALITY: THEORETICAL AND METHODOLOGICAL ISSUES AND SUGGESTIONS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 9, no. 34, pp. 31–59, 2017, [Online]. Available: https://sid.ir/paper/197973/en

Related Journal Papers