The effect of Auditor Effort, Specialization and Size on the Auditor Performance with an emphasis on the Complexity Environment

Subject Areas : Auditing

Rasoul baradaran Hasanzadeh ¹ ( Associate Professor of Accounting Department, Tabriz branch, Islamic Azad University, Tabriz, Iran )
Hassan Safir ² ( Graduate Student, Department of Accounting, Tabriz branch, Islamic Azad University, Tabriz, Iran )

Received: 2022-12-11 Accepted : 2023-01-27 Published : 2022-09-23

Keywords: Auditor Size, Auditor Specialization, Key Words: Auditor Effort, Auditor Performance, Complexity Environment,

Abstract :

AbstractThis research is an investigation the effect of Auditor Effort, Specialization and Size on the Auditor Performance with an emphasis on the Complexity Environment of listed companies in Tehran Stock Exchange (TSE). The goal of this present research is application and the type of research methodology is causal. Statistic population is firms listed in Tehran Stock Exchange, and using systematic elimination sampling method, were selected as sample 128 firms, and time period has been during the years 2008 to 2014. The method used for information gathering is library research and this test hypotheses, we used of multivariate linear regression. The results of this research show that the Auditor Effort and Auditor Size has not effect on Abnormal Accruals and the Auditor Specialization has positive and significant effect on Abnormal Accruals. Complexity Environment has positive and significant effect on Abnormal Accruals. Also, Complexity Environment has not effect on the relationship between Auditor Effort, Specialization and Size with Abnormal Accruals.

References:

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