Review the Effect of audit quality from the perspective of different groups on financial reporting quality

The purpose of this study was to determine the effect of audit quality on the quality of financial reporting from the perspective of different groups. Classification of various groups, according to the Center for Audit Quality [1] (2012, CAQ) Includes researchers And Professors University, accountants Official, members Committee Auditing And Managers Financial Company Of Accepted Have been the door Exchange Tehran Has been. Also, the quality of audit factors based on the study PCAOB [2] Including 10 Index auditor industry specialization, reputation auditor, auditor independence, the number of jobs, revenue, rating quality control, the partners of employees, volume ratio partners, employees, the number of certified public accountants employed and the number of professional staff, to evaluate the quality of the audit were selected. Using a questionnaire technique Topsis the weight and importance of each of the factors specified on audit quality, and its relationship with quality of financial reporting was evaluated. The results on the impact of each factor observed you let represents a contrast to the views of various groups on The issue of audit quality. Also, for each group, a separate model was used to determine the impact of different factors on financial reporting quality. The results showed that there is a significant difference between different groups regarding the relationship between audit quality indices and financial reporting quality.