The Effect of Auditor Work Stresson Financial Reporting Quality with Emphasis on Audior Tenure
The purpose of this research is toinvestigate the effect of auditer work stress on financial reporting quality with emphasis on audior tenure. To test the research hypotheses, a sample of 110 companies was selected among the listed companies in the Tehran Stock Exchange during the period of 2011 to 2015. According to the first hypothesis, it is expected that the auditor's work pressure will have a significant effect on the financial reporting quality.. In this regard, it is suggested to investors, analysts and other stakeholders in the capital market to consider the workload of the auditor and the quality of financial reporting when making investment decisions and consider it as an effective factor in their making decision models. Based on the second hypothesis, it is expected that the auditor's tenure will have a significant effect on the relationship between auditor's work pressure and financial reporting quality. The results show that the auditor's tenure did not have a significant effect on the relationship between auditor's workload and financial reporting quality.Finally, this study demonstrated that the higher the auditor's workload, the lower the quality of financial reporting and it also affects the tenure of this relationship.
- 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.