The purpose of this study is to perform a meta-analysis of the relationship between auditor characteristics and profit quality. In order to integrate the results of different researches and identify the factors that modulate the relationships between auditor characteristics and profit quality, in this research we will use meta-analysis methodology which is one of the quantitative statistical methods. In order to implement the meta-analysis method, they were identified and collected from the websites of foreign journals (articles published in the period 2005 to 2020) and the Internet site of domestic scientific research journals (articles published during the years 2006 to 2021) as a statistical population of the research. Systematic removal has finally analyzed 50 studies; The results of studies conducted in the period and around this relationship indicate that most of these studies are heterogeneous. In order to identify the cause of this heterogeneity, by dividing the research based on different criteria for measuring profit quality and auditor characteristics and calculating intra-group chi-square statistics, we found that these different measurement criteria used in research are one of the factors of contradiction in the results. There have been researches. In the following study, it was observed that there is no significant relationship between auditor characteristics with profit smoothing and timely profit and also between non-audit services provided by the auditor and profit quality, while in contrast, there is no significant relationship between auditor characteristics and quality of accruals; Profit stability; There is the ability to predict profit and conservatism.

The main purpose of this study is to investigate the relation between auditor characteristics and probability of bankruptcy. This study uses variables such as auditor fees, audit-firm size, audit-firm tenure, and auditor industry specialization as auditor characteristics. Also the study uses Altman (2000) and Kordestani at el (2014) as bankruptcy Indices. Data collected from 98 firms over the period 2005-2015 are analyzed using logistic regression. The results indicate that there is no significant relation between the auditor's characteristics and the probability of bankruptcy obtained through Altman's model. On the other hand, findings show that firms which have higher audit fees and are audited by large audit firms are more likely to default (calculated by the Kordestani model). In addition, firms audited by long-tenured auditor firms and industry-expert auditors are less likely to go bankrupt.

In recent years, the change of auditor in companies listed on the TSE has become a common phenomenon, which can overshadow the professional power and independence of the auditor and have adverse consequences. The change of auditor can often have different reasons. The purpose of this study is to investigate the relationship between the characteristics of the customer industry and the change of auditor in companies listed on the TSE. This research is applied in terms of purpose and descriptive-correlation in terms of nature. In order to achieve the research objective, 178 companies were selected from the companies listed on the TSE during the years 2016 to 2021 by systematic elimination sampling method and a total of 1068 observations. Logistic regression method was used to test the research hypotheses. Findings show that there is a significant inverse relationship between the homogeneity of the customer industry and the change of auditor, There is also a direct and significant relationship between the complexity of accounting information and auditor competition with changes in the auditor, But no significant relationship was found between competition in the client industry and the change of auditor.

Fraud risk assessment is an integral part of audit process, which is reviewed continuously until the end of the audit process because auditors are responsible for the type, manner, and extent of procedures used in the audit process to hedge fraud risk. Therefore, their own characteristics can influence the process of fraud risk assessment. The purpose of this study is to evaluate the characteristics of auditors to reduce the risk of fraud in corporate financial reporting. The sample consists of 87 firms listed in Tehran Stock Exchange during the years 2011-2018, being surveyed in a descriptive-correlational manner using Logit regression. The results show that, in firms with a longer audit tenure, as well as in firms with auditors specialized in industry, the risk of fraud is more likely, however, in firms audited by large companies, risk of fraud is less likely.

Objective: The purpose of this study is to use a meta-analysis approach to analyze and combine inconsistent results of past researches on the impact of the auditor and auditrelated features on the audit report lag. These variables include the auditing firm size, auditor industry specialization, auditor change, the audit tenure, type of auditor report and auditor busy season Methods: in order to achieve the purpose of the research using Lipsey & Wilson (2000) method and also Cochran’ s Q test and Egger test, a total of 75 studies including 20 internal studies during 2010 Up to 2019 and 55 foreign studies during the years 1989 to 2019 were reviewed. In these researches audit report lag was considered as a dependent variable and the characteristics of the audit firm as an independent variable. Results: The results show that there is no significant relation between audit firm size and the auditor tenure with audit report lag. While auditor change, type of auditor report, and auditor busy season have a positive relation with audit report lag. Finally, there is a negative relation between auditor industry specialization and audit report lag. Conclusion: The specialized auditors in companies can speed up the audit process and make financial reports available to users with less audit lag. also to reduce audit report lag, firms should reduce the auditor change and first-year audit and Provide the necessary infrastructure to reduce material misstatements in corporate financial statements and the publishing of qualified report by auditors, which leads to Timely publish of financial statements that enriches the content of information.

Because of performing different procedures for companies with different operations, except reliability, auditors may affect other qualitative characteristics of accounting information. This study is looking for a relationship between auditor style and relevance and comparability of accounting information. For this purpose auditor style is independent variable and relevance and comparability of accounting information are dependent variables. For analyzing and testing hypotheses multivariate regression models with mixed data are used and the necessary information gathered from 3248 samples of Tehran Stock Exchange’s accepted companies for the financial years of 2006 to 2013. The results of this study show that the there are significant statiistical relations between auditor style and relevance and comparability of accounting information and on this basis auditors not only affect reliability of accounting information but also can affect relevance and comparability of these information.

Purpose: Agency theory emphasizes the role of the audit committee in assuring shareholders and reducing agency problems. The audit committee is a corporate governance mechanism that, if effective, minimizes suspicious audit changes that signal the purchase of the auditor's opinion. The purpose of this research is to investigate the relationship between the existence of audit committee in companies and its characteristics (independence, expertise and size) and the purchase of auditor's opinion. Methodology: In order to test the hypotheses, the data of 135 companies for the period 2005 to 2021 and 2013 to 2021 have been used for different hypotheses. To test the first hypothesis, the t-test was used, and the second, third, and fourth hypotheses were using the logistic model. Findings: The results of the first hypothesis test showed that the purchase of comments has decreased during the period when the audit committee was formed in the companies. Also, there is a negative and significant relationship between the independence and expertise of the members and the purchase of the auditor's opinion, but there is no significant relationship between the size of the committee and the purchase of the opinion. Originality: This research opened a new window of audit related discussions to the researchers and was conducted for the first time in Iran.

In this study, we used the information of 73 publicly-held companies with Logit analysis, in order to examine the effect of auditor characteristic on the likelihood of financial statement restatements. We used four characteristics for auditor: auditor size, auditor fees, auditor industry expertise, and audit tenure. The research findings show that raising the number of auditing partner and their fees increases and decrease the likelihood of financial statement restatements of prior year respectively. Moreover, positive impact of audit tenure on prior year financial statement restatements accepted with cautiously; however auditor industry expertise has no significant relation. Analysis of marginal effect of research variables, also certify the impact of aforementioned variables on the probability of previous year financial statement restatements. Our findings enable the users of audited financial statements to assess the probability of previous year financial restatements by evaluating the auditor characteristics and company features by using the Logit model of this research.

The main purpose of this study is to explain the effect of confirmation bias on audit error and also to explain the moderating role of client characteristics (market value and institutional shareholder ownership) and auditor (industry specialist auditor and first-class stock exchange trusted auditor) on the relationship between them. For this purpose, a sample consisting of 1168 firm-year from listed firms on the Tehran Stock Exchange during 2012-2020, is collected and analyzed. The results show that confirmation bias has a positive effect on type I audit error and type II audit error. The results also show that the positive effects of confirmation bias on type I audit error and type II audit error are less for clients with high market value, high institutional ownership percentage, and audits performed by industry specialist auditors and first-class stock exchange trusted auditors. The findings of this research could lead to development of theoretical foundations in auditing field, especially audit judgment and audit risk assessment. Further, the study results suggest additional training targeted at mitigating auditors’ use of heuristics may be beneficial.