Investigating the impact of diversity in auditors signing audited financial statements on audit quality
Various studies have investigated the impact of different characteristics of auditors on audit quality. However, no study has investigated the impact of the diversity of auditors signing financial statements on this issue. With this point of view, the purpose of this research is to investigate the impact of the diversity of auditors who sign financial statements on the quality of auditing by using two indicators of re-presentation of financial statements and discretionary accruals. For this purpose, from the information of one hundred and twelve companies active in the Tehran Stock Exchange during the years 2016-2016, which were obtained by the method of systematic elimination; Used. The method of data review and analysis is linear multivariate regression using panel data pattern. The final results of the research show that diversity in the signatories of financial statements will increase the quality of auditing and also reduce the possibility of renewing financial statements.
- 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.