Investigating the factors affecting audit quality from the viewpoints of independent auditors and financial managers of companies listed in Tehran Stock Exchange

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Behzadian Fatah; Izadi Nia Nasser

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Journal Paper

Paper Information

Journal: Journal of Accounting Advances Year:2018 | Volume:10 | Issue:1 (74/3) Page(s): 30-63

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Information Journal Paper

Title

Investigating the factors affecting audit quality from the viewpoints of independent auditors and financial managers of companies listed in Tehran Stock Exchange

Author(s)

Behzadian Fatah | Izadi Nia Nasser | Issue Writer Certificate

Keywords

Audit QualityQ1

Expectation GapQ1

Audit Quality PerceptionQ1

Abstract

Introduction: The desire to gain long-term benefits in the field of professional credit and earnings has led to considering Audit Quality as a factor of increasing professional competitiveness in audit services' market from the viewpoint of auditors, and from this perspective, this has been considered in conducted studies. Palmrose (1988) defined the quality of the audit as follows: ensuring the financial statements is Audit Quality and the financial statements are free from any significant misstatement". This definition emphasizes the result of the audit, because the ability to rely on financial statements before the audit cannot be specified; therefore, the actual quality of the audit cannot be observed and cannot be evaluated until the audit has reached its result (Hasas Yeganeh and Azinfar, 2010). . .

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APA: Copy

Behzadian, Fatah, & Izadi Nia, Nasser. (2018). Investigating the factors affecting audit quality from the viewpoints of independent auditors and financial managers of companies listed in Tehran Stock Exchange. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 10(1 (74/3) ), 30-63. SID. https://sid.ir/paper/360572/en

Vancouver: Copy

Behzadian Fatah, Izadi Nia Nasser. Investigating the factors affecting audit quality from the viewpoints of independent auditors and financial managers of companies listed in Tehran Stock Exchange. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2018;10(1 (74/3) ):30-63. Available from: https://sid.ir/paper/360572/en

IEEE: Copy

Fatah Behzadian, and Nasser Izadi Nia, “Investigating the factors affecting audit quality from the viewpoints of independent auditors and financial managers of companies listed in Tehran Stock Exchange,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 10, no. 1 (74/3) , pp. 30–63, 2018, [Online]. Available: https://sid.ir/paper/360572/en

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