Experimental test of the impact of information perception speed and on audit quality
Relative compliance of employers' financial reports with current accounting standards approved by the auditor; It is called audit quality in the sense that there is no significant error. Auditors express their views on the continuity of the activity and the... Contained in the company's financial statements. Because the speed of information perception is one of the main components of qualitative characteristics related to information content; It is important to measure the speed of understanding information. Therefore, the aim of the present study is to test the effect of information speed on the quality of auditing. To achieve the research goal, the data of 87 sample companies were collected over an 8-year period from 2011 to 2018 and analyzed by descriptive-correlation analysis with multiple regression tests. To measure the audit quality of Kotari model et al. (2005) and the Di Franco et al. (2011) model was used to measure the speed of information perception. The results showed that the speed of understanding information on audit quality has a negative and significant 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.