RELATIONSHIP BETWEEN AUDIT QUALITY AND AUDITOR SIZE

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HASSAS YEGANEH YAHYA; AZINFAR KAVEH

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2010 | Volume:17 | Issue:61 Page(s): 83-96

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Title

RELATIONSHIP BETWEEN AUDIT QUALITY AND AUDITOR SIZE

Author(s)

HASSAS YEGANEH YAHYA | AZINFAR KAVEH | Issue Writer Certificate

Keywords

AUDIT QUALITYQ3

IRANIAN CERTIFIED PUBLIC (IACPA) AUDIT FIRMSQ2

AUDITOR SIZEQ2

ACCOUNTING MISSTATEMENTQ1

AUDIT ORGANIZATIONQ2

Abstract

To improve in understanding AUDIT QUALITY, multiple researches were performed to obtain a better understanding for this concept to determine the relationship between AUDIT QUALITY and other variables. One of the variables which its relationship with AUDIT QUALITY was reviewed in many research, is AUDITOR SIZE. One of the first researches in this respect was performed by De Angelo in 1981. In his studies, he concluded that there is a positive relationship between AUDIT QUALITY and AUDITOR SIZE .In the present research, the researchers seek to study the relationship between AUDIT QUALITY and AUDITOR SIZE in Iran. In this study, Iranian certified public audit firms as small audits and AUDIT ORGANIZATION, due to having many personnel and oldness, is considered the big audit. To study the quality, researchers, criterion, the comparison of discovered and reported misstatements in audit reports are performed by separating it into five kinds of misstatements by comparing the current year audit report and statement of retained earning in the future year. The method used is dichotomy research and the statistical analyses performed in this research indicate a meaningful and inverse relationship between AUDIT QUALITY and AUDITOR SIZE.

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APA: Copy

HASSAS YEGANEH, YAHYA, & AZINFAR, KAVEH. (2010). RELATIONSHIP BETWEEN AUDIT QUALITY AND AUDITOR SIZE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 17(61), 83-96. SID. https://sid.ir/paper/8228/en

Vancouver: Copy

HASSAS YEGANEH YAHYA, AZINFAR KAVEH. RELATIONSHIP BETWEEN AUDIT QUALITY AND AUDITOR SIZE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2010;17(61):83-96. Available from: https://sid.ir/paper/8228/en

IEEE: Copy

YAHYA HASSAS YEGANEH, and KAVEH AZINFAR, “RELATIONSHIP BETWEEN AUDIT QUALITY AND AUDITOR SIZE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 17, no. 61, pp. 83–96, 2010, [Online]. Available: https://sid.ir/paper/8228/en

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