The Impact of Hurry Sicknesses on Audit Reports Content in Iran

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Zarrin Gharicheh Mansoureh; BARADARAN HASANZADEH RASOUL

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Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2020 | Volume:4 | Issue:8 Page(s): 131-161

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Information Journal Paper

Title

The Impact of Hurry Sicknesses on Audit Reports Content in Iran

Author(s)

Zarrin Gharicheh Mansoureh | BARADARAN HASANZADEH RASOUL | Issue Writer Certificate

Keywords

Hurry sicknessQ1

Audit Report TypeQ1

RestrictionQ1

Number of Total Restriction ParagraphQ1

Number of Emphasis Specific Matter ParagraphQ1

Abstract

Since all stages of the audit (Planning, Execution and Reporting) comes with judgment, variables related to the judgmental person, such as personality and mental disorders, can influence the content of the report or more specifically, the judgment of the auditor. So, the purpose of the present study is to investigate the impact of auditors' Hurry sickness on the content of the audit report with a view of view of the field of behavioral sciences. In this study, information on auditors' Hurry sickness in 2016 based on purposive sampling was collected by using a hurry questionnaire designed during the study. The final sample reached 165 auditors and 139 companies. For a closer look and increase in the number of samples, companies that were audited by the same auditors in 2017 were added to the sample. Multiple and logistic regression models were used to test the hypotheses. Finally, the results of the study indicate that the Hurry sickness of auditors leads to the presentation of an Unqualified report and the provision of less number of total Restriction paragraph. But it does not affect the type of Restriction paragraph, as well as the Number of Emphasis Specific Matter Paragraph.

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APA: Copy

Zarrin Gharicheh, Mansoureh, & BARADARAN HASANZADEH, RASOUL. (2020). The Impact of Hurry Sicknesses on Audit Reports Content in Iran. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 4(8 ), 131-161. SID. https://sid.ir/paper/358687/en

Vancouver: Copy

Zarrin Gharicheh Mansoureh, BARADARAN HASANZADEH RASOUL. The Impact of Hurry Sicknesses on Audit Reports Content in Iran. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2020;4(8 ):131-161. Available from: https://sid.ir/paper/358687/en

IEEE: Copy

Mansoureh Zarrin Gharicheh, and RASOUL BARADARAN HASANZADEH, “The Impact of Hurry Sicknesses on Audit Reports Content in Iran,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 4, no. 8 , pp. 131–161, 2020, [Online]. Available: https://sid.ir/paper/358687/en

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