The relationship between auditing report readability and users’ decision making quality

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REZAEI FARZIN; Norozi Narges

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Journal Paper

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Journal: Professional Auditing Research Year:2021 | Volume:1 | Issue:1 Page(s): 145-163

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Information Journal Paper

Title

The relationship between auditing report readability and users’ decision making quality

Author(s)

REZAEI FARZIN | Norozi Narges | Issue Writer Certificate

Keywords

Auditing report readability

Users of auditing report

Investors’ decision making quality

creditors’decision making quality

Managers’decision making quality

Abstract

The auditing report as the outcome of auditing and, in fact, the report that shows the result of the review of the financial statements, should be understandable in the eyes of users and be a source of information. In the other words, the auditing report should be able to influence the users’ decision. Auditing report readability means that it is understandable for users. Improving the Auditing report readability is expected to improve the users’ decision making quality. In the other words, it is expected that the auditing report is more readable, investing more easily from investors and obtaining facilities from creditors, and reducing the conflict of interests between managers and owners. The purpose of this study is to investigate the effect of Auditing report readability on the users’ decision making quality. In this paper, three of the most important users, including investors, creditors and managers, have been considered. To investigate this issue, data from 61 firms listed in Tehran Stock Exchange during the years 1392 to 1398 has been used. In general, the results indicate that there is a positive relationship between auditing report readabili-ty and Investors’ decision making quality.

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APA: Copy

REZAEI, FARZIN, & Norozi, Narges. (2021). The relationship between auditing report readability and users’ decision making quality. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), 1(1 ), 145-163. SID. https://sid.ir/paper/386334/en

Vancouver: Copy

REZAEI FARZIN, Norozi Narges. The relationship between auditing report readability and users’ decision making quality. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH)[Internet]. 2021;1(1 ):145-163. Available from: https://sid.ir/paper/386334/en

IEEE: Copy

FARZIN REZAEI, and Narges Norozi, “The relationship between auditing report readability and users’ decision making quality,” JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), vol. 1, no. 1 , pp. 145–163, 2021, [Online]. Available: https://sid.ir/paper/386334/en

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