THE EFFECT OF THE CHANGE OF AUDIT INSTITUTIONS ON AUDIT QUALITY IN TEHRAN STOCK EXCHANGE

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JAFARIAN ALI; JAFARI HEMMAT; HOSEINI MOHAMMAD; RASAIIAN AMIR

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Journal: JOURNAL OF AUDIT SCIENCE Year:2013 | Volume:13 | Issue:51 Page(s): 0-0

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Title

THE EFFECT OF THE CHANGE OF AUDIT INSTITUTIONS ON AUDIT QUALITY IN TEHRAN STOCK EXCHANGE

Author(s)

JAFARIAN ALI | JAFARI HEMMAT | HOSEINI MOHAMMAD | RASAIIAN AMIR | Issue Writer Certificate

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Abstract

This research has studied the effect of auditing firm rotation on auditing quality in listed companies in Tehran Stock Exchange. The main purpose was to Answer the question that if there is a meaningful relationship between auditing firm rotation and auditing quality? The quality of the auditing, tax distortions, distortions in estimating in accounting, law distortions, distortions caused by mistakes in applying accounting procedures and other distortions, were used as dependent variables.56 companies have been chose as examination group and other 56 companies as Control Group for a Period of 4 Years in 1386/01/01 until 1389/12/29. Also including data were found in their financial statements. To test the hypothesis statically we used the couple average comparison.The results have showed that the auditing firm rotation has meaningful relationship with detecting of tax distortions and distortions caused by mistakes in applying accounting procedures and increase the success of these distortions has Been found but such a relationship was not seen between auditing firm rotation and distortions in the estimation of accounting, law distortions and other distortions.

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APA: Copy

JAFARIAN, ALI, JAFARI, HEMMAT, HOSEINI, MOHAMMAD, & RASAIIAN, AMIR. (2013). THE EFFECT OF THE CHANGE OF AUDIT INSTITUTIONS ON AUDIT QUALITY IN TEHRAN STOCK EXCHANGE. JOURNAL OF AUDIT SCIENCE, 13(51), 0-0. SID. https://sid.ir/paper/395224/en

Vancouver: Copy

JAFARIAN ALI, JAFARI HEMMAT, HOSEINI MOHAMMAD, RASAIIAN AMIR. THE EFFECT OF THE CHANGE OF AUDIT INSTITUTIONS ON AUDIT QUALITY IN TEHRAN STOCK EXCHANGE. JOURNAL OF AUDIT SCIENCE[Internet]. 2013;13(51):0-0. Available from: https://sid.ir/paper/395224/en

IEEE: Copy

ALI JAFARIAN, HEMMAT JAFARI, MOHAMMAD HOSEINI, and AMIR RASAIIAN, “THE EFFECT OF THE CHANGE OF AUDIT INSTITUTIONS ON AUDIT QUALITY IN TEHRAN STOCK EXCHANGE,” JOURNAL OF AUDIT SCIENCE, vol. 13, no. 51, pp. 0–0, 2013, [Online]. Available: https://sid.ir/paper/395224/en

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