The Role of Downward Pressure on Audit in Financial Reporting Misstatement Based on audit fee pressure theory, auditor theory and government auditor theory

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.

BEKHRADINASAB VAHID

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

Journal Paper

Paper Information

Journal: Professional Auditing Research Year:2021 | Volume:1 | Issue:2 Page(s): 163-193

Download Full-Text

Persian Verion

View:

256

Download:

Cites:

Information Journal Paper

Title

The Role of Downward Pressure on Audit in Financial Reporting Misstatement Based on audit fee pressure theory, auditor theory and government auditor theory

Author(s)

BEKHRADINASAB VAHID | Issue Writer Certificate

Keywords

audit pressure

misstatement

audit fee pressure theory

auditor theory and government auditor theory

Logistics

Abstract

audit fee pressure theory states that private auditing firms, members of the community of certified accountants, do not spend sufficient time to detect significant misstatements in the financial statements of an accountant due to low fees. This theory predicts that the quality of an organization’ s audit that does not face low audit fees will be higher than that of private members of the CAA. However, the state auditor and auditor theory holds that there is substantial doubt about the auditor’ s independence when the auditor and auditor are both public. This theory calls into question the independence of the audit organization. Therefore, the present study proposes, based on two contradictory theories, the formulation of an unbiased hypothesis regarding the difference in audit quality and The purpose of this study was to examine the role of downward pressure on audit in Financial Reporting misstatement. The statistical population of this research is all companies Listed in Tehran Stock Exchange from 2012 to 2019. The sample is based on the systematic elimination method of 92 companies. The research method is based on multivariate regression and Data panel. Also, the research data was collected using the Proceedings of the Journal. Evidence of research suggests that with lower pressures on audit fees, the lower quality of audit services will also increase. Another finding of the research is the confirmation of the audit fee theory. Consistent with the audit firm’ s theory of downward pressure on the auditor with deviations in financial reporting, the theory confirms the audit fee pressure with a positive effect of downward pressure on the auditor with deviations in financial reporting.

Cites

No record.

References

No record.

Cite

APA: Copy

BEKHRADINASAB, VAHID. (2021). The Role of Downward Pressure on Audit in Financial Reporting Misstatement Based on audit fee pressure theory, auditor theory and government auditor theory. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), 1(2 ), 163-193. SID. https://sid.ir/paper/411812/en

Vancouver: Copy

BEKHRADINASAB VAHID. The Role of Downward Pressure on Audit in Financial Reporting Misstatement Based on audit fee pressure theory, auditor theory and government auditor theory. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH)[Internet]. 2021;1(2 ):163-193. Available from: https://sid.ir/paper/411812/en

IEEE: Copy

VAHID BEKHRADINASAB, “The Role of Downward Pressure on Audit in Financial Reporting Misstatement Based on audit fee pressure theory, auditor theory and government auditor theory,” JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), vol. 1, no. 2 , pp. 163–193, 2021, [Online]. Available: https://sid.ir/paper/411812/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops