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Information Journal Paper

Title

The Relationship between Financial Intelligence of Managers and Audit Quality with Moderating Role of Auditors' Ethical Behavior

Pages

  237-263

Abstract

 The recent decades of business-management have put managers at the heart of the challenge, which ignoring and failing to identify them leads to the elimination of competition. Accelerating the evolution of these developments and the complexity of the current activities of companies, in addition to the need for financial managers' skills to make optimal decisions, has also made it necessary to provide an audit report to the community. The present study examines the relationship between Financial Intelligence of Managers and Audit Quality (auditor's specialty in industry, reputation of the audit firm, auditor's term, and internal audit unit) with moderating role of auditor's ethical behavior. The ethical behavior of the auditors and the financial intelligence of the managers were measured by a researcher-made questionnaire and the hypothesis test was performed using information from 110 selected companies. The results of the research showed that Audit Quality has a positive and positive relationship with financial intelligence of the managers of the companies and the ethical behavior of the auditors also strengthens the relationship. The results of this study showed that the auditor's choice with good reputation, the increase of the auditor's tenure period, the auditor's auditor and the presence of the auditor is related to the financial intelligence of the managers, and the ethical behavior of the auditors has a positive effect on the relationship between Audit Quality and financial intelligence of the managers.

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    • Cite

    APA: Copy

    Noshadi, Amin, Mohammadi Malgharani, Ataallah, NORAVESH, IRAJ, & AMINI, PEYMAN. (2019). The Relationship between Financial Intelligence of Managers and Audit Quality with Moderating Role of Auditors' Ethical Behavior. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(30 ), 237-263. SID. https://sid.ir/paper/401213/en

    Vancouver: Copy

    Noshadi Amin, Mohammadi Malgharani Ataallah, NORAVESH IRAJ, AMINI PEYMAN. The Relationship between Financial Intelligence of Managers and Audit Quality with Moderating Role of Auditors' Ethical Behavior. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;8(30 ):237-263. Available from: https://sid.ir/paper/401213/en

    IEEE: Copy

    Amin Noshadi, Ataallah Mohammadi Malgharani, IRAJ NORAVESH, and PEYMAN AMINI, “The Relationship between Financial Intelligence of Managers and Audit Quality with Moderating Role of Auditors' Ethical Behavior,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 30 , pp. 237–263, 2019, [Online]. Available: https://sid.ir/paper/401213/en

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