Auditor rotation, disclosure of key audit issues and financial reporting quality

Subject Areas : Accounting

zohreh hajiha ¹ , heidar alizadeh ²

1 - Professor, Department of Accounting, East Tehran Branch, Islamic Azad University, Tehran, Iran
2 - Ph.D Student, Department of Accounting, Kish International Branch, Islamic Azad University, Kish Branch, Iran

Received: 2023-12-01 Published : 2024-12-23

Keywords: auditor rotation, key audit issues, financial reporting quality,

Abstract :

The purpose of this research is the rotation of the auditor, the disclosure of the key issues of auditing and the quality of financial reporting. The current research is descriptive and analytical research. In terms of the classification of researches based on the purpose, this research can be considered as a type of applied research. Data collection using the library method and the trading system of the stock exchange and the data information software required to calculate the variables related to the market. In the first stage, stocks were extracted using stock market software. Excel software was used for statistical software in the initial data collection and processing stage. At this stage, the data related to the stock market, extracted from the information and trading software of the stock exchange, has been directly entered into Excel. In this research, all the companies admitted to the Tehran Stock Exchange In the period of 2015 to the end of 1400, it is considered as a statistical population. The results of the hypothesis test indicate that there is no significant effect of audit keywords on the quality of financial reporting, and in one case, the auditor's rotation on the keywords of financial reporting to The discretionary accrual method is adjusted based on performance, but in other two cases, it shows that increasing the rotation of auditors increases the quality of financial reporting.