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

Persian Verion
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

video

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

sound

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

Persian Version

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

View:

656
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download:

0
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Cites:

Information Journal Paper

Title

Explaining the Relationship between Audit Quality, Auditor Independence, Audit Fee, and Financial Reporting Quality in Insurance Companies

Pages

  137-161

Abstract

 Given the usefulness of the quality of financial reporting in making informed decisions by users (stakeholders) about investing in businesses, Audit fees, maintaining Auditor Independence, and increasing Audit Quality can reduce unreasonable management reporting decisions regarding profit quality and ultimately increase the quality of the business’ s financial reporting, on the other hand, it can cause economic dependence between the auditor and the client and provide for fundamental doubts about the auditor’ s independence and the decline in Audit Quality and change in audit fees. This will reduce public confidence (stakeholders) in the quality of financial reporting. Therefore, the purpose of this study is to explain the relationship between Audit Quality, Auditor Independence and audit fees with the quality of financial reporting in insurance companies. The method of the present study was correlational in nature and content and hypothesis testing based on multivariate regression was used and in terms of the type of purpose, it has been part of applied research and the research has been done in the framework of inductive reasoning. Its statistical population includes all insurance companies in Iran In order to achieve the research goal, the period between 1392 to 1398, has been selected as a sample. The results of the test of research hypotheses indicate a significant and direct (positive) relationship between Audit Quality, Auditor Independence and audit fees with the quality of financial reporting in insurance companies in Iran.

Cites

  • No record.

    • References

  • No record.

    • Cite

    APA: Copy

    DARABI, ROYA, Pasandideh Parsa, Bahram, & Haji Reza, Mohammad Reza. (2021). Explaining the Relationship between Audit Quality, Auditor Independence, Audit Fee, and Financial Reporting Quality in Insurance Companies. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), 1(2 ), 137-161. SID. https://sid.ir/paper/410697/en

    Vancouver: Copy

    DARABI ROYA, Pasandideh Parsa Bahram, Haji Reza Mohammad Reza. Explaining the Relationship between Audit Quality, Auditor Independence, Audit Fee, and Financial Reporting Quality in Insurance Companies. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH)[Internet]. 2021;1(2 ):137-161. Available from: https://sid.ir/paper/410697/en

    IEEE: Copy

    ROYA DARABI, Bahram Pasandideh Parsa, and Mohammad Reza Haji Reza, “Explaining the Relationship between Audit Quality, Auditor Independence, Audit Fee, and Financial Reporting Quality in Insurance Companies,” JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), vol. 1, no. 2 , pp. 137–161, 2021, [Online]. Available: https://sid.ir/paper/410697/en

    Related Journal Papers

  • No record.

    • Related Seminar Papers

  • No record.

    • Related Plans

  • No record.

    • Recommended Workshops






    Move to top