THE RELATIONSHIP BETWEEN SKEPTICISM INDEXES AND AUDIT QUALITY

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YAGHOOB NEZHAD A.; ROYAEE R.A.; AZINFAR K.

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

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2012 | Volume:5 | Issue:14 Page(s): 25-35

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Information Journal Paper

Title

THE RELATIONSHIP BETWEEN SKEPTICISM INDEXES AND AUDIT QUALITY

Author(s)

YAGHOOB NEZHAD A. | ROYAEE R.A. | AZINFAR K. | Issue Writer Certificate

Keywords

AUDIT QUALITYQ1

SKEPTICISMQ2

PROFESSIONAL SKEPTICISMQ1

Abstract

In this paper, we investigate the relationship between SKEPTICISM indexes and AUDIT QUALITY.The main purpose of this research is to answer the question whether there is a relationship between professional SKEPTICISM in independent auditors and AUDIT QUALITY or not? This research uses audit institutions of Iran certified accountants' society and trusted audit institutions of Iran Stock Exchange for the period 2007 to 2010. In this study, a statistical sample of 150 auditors in the form of 10 audit institutions is selected and research hypothesis has been tested in them. Research method is description from type of correlation. The results indicate that there is a positive and significant relation between SKEPTICISM indexes and AUDIT QUALITY in trusted audit institutions of Iran Stock Exchange.

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APA: Copy

YAGHOOB NEZHAD, A., ROYAEE, R.A., & AZINFAR, K.. (2012). THE RELATIONSHIP BETWEEN SKEPTICISM INDEXES AND AUDIT QUALITY. MANAGEMENT ACCOUNTING, 5(14), 25-35. SID. https://sid.ir/paper/198693/en

Vancouver: Copy

YAGHOOB NEZHAD A., ROYAEE R.A., AZINFAR K.. THE RELATIONSHIP BETWEEN SKEPTICISM INDEXES AND AUDIT QUALITY. MANAGEMENT ACCOUNTING[Internet]. 2012;5(14):25-35. Available from: https://sid.ir/paper/198693/en

IEEE: Copy

A. YAGHOOB NEZHAD, R.A. ROYAEE, and K. AZINFAR, “THE RELATIONSHIP BETWEEN SKEPTICISM INDEXES AND AUDIT QUALITY,” MANAGEMENT ACCOUNTING, vol. 5, no. 14, pp. 25–35, 2012, [Online]. Available: https://sid.ir/paper/198693/en

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