In academic researches almost researchers to measure audit quality have been used researches several variables, such as) Accruals, auditor rotation, auditor reputation, number of audit clauses, size of auditing institution, number of employees, expertise in industry, fees, experience, etc.(. This research shows that the mentioned factors affect the audit quality. The aim of this study was to investigate the impact of cultural and structural features of auditing institutions on the quality of audit reports. There is less research that examines the quality of audit reports. To achieve this goal we have been studied 57 trusted auditing institutions of the Securities and Exchange Organization in 2020. To measure the quality of audit reports, a checklist has been prepared through Delphi Expert. Independent variables of this research are cultural and structural features of institutions. The cultural features of auditing institutions in this study are derived from the cultural dimensions of Hofstede, which has been designed using the opinion of professional experts for each of Hofstede cultural features. The findings show that there is no significant relationship between time horizon, individualism-collectivism and ambiguity space with the quality of audit report. There is a significant relationship between other cultural features (Masculinity – Feminist and power distance) with the quality of audit reports. On the other hand, there was no significant relationship between structural features of institutions (Human Resource Structure, auditor fees and auditor's professional experience) with the audit report quality.
- 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.