نشریه دانش حسابرسی
سال سیزدهم شماره 2 (پیاپی 51، تابستان 1392)

The aim of this study was to investigate the relationship between audit office size and audit quality of companies listed in Tehran Stock Exchange during the period of 1385 to1389. This means that whether the size of the audit firm for audit quality is an important and determines factor? For our empirical tests, audit quality is measured by unsigned abnormal accruals based on Ball-Shivarkumar and Kothari models, and the office size is measured through the number of clients each office and the resultsis investigated with the single large audit, the audit organization. In this study, Panel Data is used to test the hypotheses. Our results show that the office size has significantly negative relations with audit quality. This negative correlation indicates that large audit office and with high client numbers have lower audit quality, compared with small audit office and with low client numbers.

This research has studied the effect of auditing firm rotation on auditing quality in listed companies in Tehran Stock Exchange. The main purpose was to Answer the question that if there is a meaningful relationship between auditing firm rotation and auditing quality? The quality of the auditing, tax distortions, distortions in estimating in accounting, law distortions, distortions caused by mistakes in applying accounting procedures and other distortions, were used as dependent variables. 56 companies have been chose as examination group and other 56 companies as Control Group for a Period of 4 Years in 1386/01/01 until 1389/12/29. Also including data were found in their financial statements. To test the hypothesis statically we used the couple average comparison. The results have showed that the auditing firm rotation has meaningful relationship with detecting of tax distortions and distortions caused by mistakes in applying accounting procedures and increase the success of these distortions has Been found but such a relationship was not seen between auditing firm rotation and distortions in the estimation of accounting, law distortions and other distortions.

The main purpose of this paper is Investigation the Relationship between the Industry Expertise of Auditor and the level of clients’ Tax Avoidance. Auditor industry expertise divided in the three categories: tax expertise, financial statement audit expertise, and the overall (combination of tax expertise and audit of financial statements). To calculate tax avoidance, this paper uses effective tax rate(ETR), cash effective tax rate(CASHETR) and book-tax difference(BTD). The research sample included 47 participants for the time period 2003 to 2008 (1382 to 1387). Research hypotheses tested using probit and least squares regression. The results show that there is significantly correlation between auditor industry expertise and corporate tax avoidance. In other words, the companies that their auditors are the industry expert, have lower effective tax rate, lower cash effective tax rates and higher book-tax difference than the companies that are their auditors are not the industry expert. This indicates the high corporate tax avoidance.

This paper investigates similarities and differences between independent auditorsview about factors influencing financial audit fees and its counterpart in the executivesview. Features examined include customer-related factors, auditor-related factorsand audit work –related factors. The study is based on a survey of independentauditors in auditing institutions in Iran and executives in Tehran security exchanges.Results suggest that there arent any differences between independent auditor's viewand executive's view in customer-related factors, auditor-related factors and auditwork –related factors.

Researches around accounting restatements imply that investors reassess their perceptions about restatements, because in their lookout, accounting restatements can indicate a kind of prospect that management is opportunistically making accounting decisions. The main goal of this study is whether pricing of information risk and it's component will be increased by investors after restatements of financial statements and core accounts?Two hypothesis were tested with Fama and French three–factor model augmented with discretionary and innate information risk factors.The results show that restatement announcement doesnt change the pricing of information risk significantly.

The purpose of this research is to study the effects of organizational ethical culture in auditor’s behavior. Four hypotheses were given to examine the auditors’ behavior. The standard questionnaire was used to study the hypotheses. The statistical population includes in-charge auditors. The results of the research show that the auditors’ perception of the organization’s ethical culture has no effect on their behavior. Also, on the basis of the findings, the auditors’ perception of the organization’s ethicalculture and their personal characteristics do not lead to the increase in the audit quality due to their dysfunctional behavior. Since the improvement in the ethical culture of the organization leads to the increase in the audit quality, it can be concluded that the improvement in the auditors’ perception of the organization’s ethical culture is an important step towards the promotion of the audit profession and it should be taken into consideration by the managers an d partners of the organization.

Researchers have presented many documents in connection with the role of board characteristics on the quality of financial reporting. This study analyzes the quality of financial reporting and examines the possibility of receiving a qualified audit opinion with institutional ownership and board characteristics. The Method used in this study is quasi experimental with the post-test design in which experimental and control groups consist of 70 companies in Tehran Stock Exchange.The pair matching sampling was used and the study periods are from 2009 and 2010. Also, the Mann- Whitney, Kruskal-Wallis and T-test were used to test the hypotheses of the research. The research findings show that independence of board members and level of institutional ownership have positive and significant effect on the type of the auditor's opinion, but the number of board members and concentration on the institutional ownership have not affected the auditor's opinion. In other words, according to the results researchers might be able to claim that increase in board independence and increase in the level of institutional ownership reduce the possibility of issuing a qualified auditor's opinion but this proposition is not true in relation to the number of board members and institutional ownership concentration.

We examines published data to develop a model for detecting factors associated with Fraudmental financial statements (FFS). Most Fraudmental financial statements in Tehran Stocks Exchange (Tse) Listed Companies، can be identified on the basis of the financial ratios. We use a sample of 68 firms includes 34 with FFS and 34 non- FFS. Nine financial variables are selected for examination as potential predictors of FFS. Univariate and multivariate statistical techniques (logistic regression) are used to develop a model to identify factors associated with FFS. The model is accurate in classifying the total sample correctly with accuracy rates 83/8 per cent. The results therefore demonstrate that the models function effectively in detecting FFS and could be of assistance to Investors and auditors, both internal and external and taxation، Government bodies and to the banking system.