Assessing the level of professional relationship between an auditing company and the company's financial manager (client of auditing firms) on audit quality (Case Study: Companies Listed in Tehran Stock Exchange)

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Ranjbar Mokhtar; Shojaei Seyed Alireza

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Seminar Paper

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Seminar: INTERNATIONAL CONFERENCE ON MANAGEMENT AND INDUSTRY
Year:2021 | Issue:1

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Title

Assessing the level of professional relationship between an auditing company and the company's financial manager (client of auditing firms) on audit quality (Case Study: Companies Listed in Tehran Stock Exchange)

Author(s)

Ranjbar Mokhtar | Shojaei Seyed Alireza

Keywords

Auditing company

financial manager

audit quality

tenure

auditor comments

continuity of activity

Abstract

Objective: According to the Latin article by Jeff et al., The professional relationship between one of the above variables on audit quality has been examined. The purpose of selecting and doing this is to examine the extent of the professional relationship between an audit firm and the company's CFO on audit quality. Method: To analyze the research hypotheses, the statistical population was selected from 2013 to 2020 for 8 years and included listed companies. The statistical sample was selected by elimination method and 80 companies were selected. The research method used is descriptiveanalytical method and research data were collected and classified by referring to the financial statements and financial reports of companies listed on the Tehran Stock Exchange. Data panel data method was used to analyze statistical data; In the analysis of descriptive statistics, inferential statistics and various related tests were performed and data analysis was performed using Eviews software version 9. Results: According to the analysis of the regression model, the main hypothesis was confirmed and it was found that there is a professional and significant negative relationship between an Auditing company and the financial manager of the company (customer of auditing firms) on the audit quality of companies listed on the Tehran Stock Exchange. It is in line with the research of Jeff etal In 2021. Conclusion: Therefore, in order to increase the quality of the audit, the managers of the companies should pay attention to the relationship between the financial manager and the auditor, and on the other hand, control the reporting of optional accruals provided by the financial manager and the auditor's opinion.

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APA: Copy

Ranjbar, Mokhtar, & Shojaei, Seyed Alireza. (2021). Assessing the level of professional relationship between an auditing company and the company's financial manager (client of auditing firms) on audit quality (Case Study: Companies Listed in Tehran Stock Exchange). INTERNATIONAL CONFERENCE ON MANAGEMENT AND INDUSTRY. SID. https://sid.ir/paper/949527/en

Vancouver: Copy

Ranjbar Mokhtar, Shojaei Seyed Alireza. Assessing the level of professional relationship between an auditing company and the company's financial manager (client of auditing firms) on audit quality (Case Study: Companies Listed in Tehran Stock Exchange). 2021. Available from: https://sid.ir/paper/949527/en

IEEE: Copy

Mokhtar Ranjbar, and Seyed Alireza Shojaei, “Assessing the level of professional relationship between an auditing company and the company's financial manager (client of auditing firms) on audit quality (Case Study: Companies Listed in Tehran Stock Exchange),” presented at the INTERNATIONAL CONFERENCE ON MANAGEMENT AND INDUSTRY. 2021, [Online]. Available: https://sid.ir/paper/949527/en

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