Factors Affecting CPA Firms Audit reports Quality
The purpose of this study is to examine factors affecting quality of audit reports issued by IACPA audit firm members. The study's sample consists of 192 IACPA audit firm members and covers 2013-2017 period. In this study, seven postulates are examined and relationships between number of partners, number of professional staff, number of CPA employees, number of contracts, annual income, age of the firm and disciplinary sanctions and the quality of audit reports were studied. Results of examination of postulates showed positive and meaningful relationship between audit quality variables including number of partners, number of professional staff, number of CPA employees, number of contracts, age of the firm and disciplinary sanctions, and a negative meaningful relationship between annual income variable and the quality of audit reports exist.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.