A study of Factors Affecting Readability of the Audit Report: A linguistic Approach

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.

ABBASZADEH MOHAMMAD REZA; SALEHI MAHDI; Nasim toosi Farhad

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

Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2020 | Volume:16 | Issue:64 Page(s): 31-57

Download Full-Text

Persian Verion

View:

321

Download:

Cites:

Information Journal Paper

Title

A study of Factors Affecting Readability of the Audit Report: A linguistic Approach

Author(s)

ABBASZADEH MOHAMMAD REZA | SALEHI MAHDI | Nasim toosi Farhad | Issue Writer Certificate

Keywords

Audit Report ReadabilityQ1

Gunning Fog indexQ1

Fuzzy Decision TreeQ1

Auditor's CharacteristicsQ1

Client's CharacteristicsQ1

Abstract

Readability is the ease with which a reader can understand a written text. Audit report is a message about validity of financial statements that auditors transmit to the users. It is expected that the readability of the audit report plays an important role in understanding it by users. Therefore, the present paper aims to examine the factors affecting on readability of the audit report. To this end, the readability of 1202 audit reports belong to 2011 to 2016 (after revision in the Audit Standard 700 on 2011), using Gunning Fog index is measured, Then the impact of the Auditor's Characteristics and Client's Characteristics on Audit Report Readability by Fuzzy Decision Tree, Ancova And step-by-step regression is studied. The results showed that, firstly, the readability of the audit reports varies with each other. Secondly, the readability of the audit reports is influenced by the Auditor's Characteristics and Client's Characteristics. Third, most important variables determining readability of the audit report are the Auditor's Size (negative effect), auditing consolidted/not consolidted financial Statement (Consolidated one is less readable), size of the Client (negative effect), ratio of market to book value of Client (Positive effect) and Auditor's Report Type (adjusted report is less Readable). Fourth, audit report delay will reduce readability.

Cites

No record.

References

No record.

Cite

APA: Copy

ABBASZADEH, MOHAMMAD REZA, SALEHI, MAHDI, & Nasim toosi, Farhad. (2020). A study of Factors Affecting Readability of the Audit Report: A linguistic Approach. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 16(64 ), 31-57. SID. https://sid.ir/paper/383667/en

Vancouver: Copy

ABBASZADEH MOHAMMAD REZA, SALEHI MAHDI, Nasim toosi Farhad. A study of Factors Affecting Readability of the Audit Report: A linguistic Approach. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2020;16(64 ):31-57. Available from: https://sid.ir/paper/383667/en

IEEE: Copy

MOHAMMAD REZA ABBASZADEH, MAHDI SALEHI, and Farhad Nasim toosi, “A study of Factors Affecting Readability of the Audit Report: A linguistic Approach,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 16, no. 64 , pp. 31–57, 2020, [Online]. Available: https://sid.ir/paper/383667/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops