The Effect of Auditor Selection on the quality of Financial Reporting
Subject Areas :
Mohammad Hosein
Fatheh
1
(Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran.)
Elahe
Bagheri
2
(Department of Accounting, Payame Noor University, Tehran, Iran)
Meysam
Jafaripour
3
(Department of Accounting, Payame Noor University, Tehran, Iran.)
Keywords: Financial Reporting Quality, Audit Quality, Keywords: Auditor Selection,
Abstract :
Abstract Choosing an auditor is one of the most important decisions made by the shareholders of a company. Therefore, the current research was conducted with the aim of investigating the effect of auditor selection on the quality of financial reporting of companies admitted to the Tehran Stock Exchange. For this purpose, the information of 133 companies admitted to the Tehran Stock Exchange was extracted based on the research variables through the Rahvard Nowin software and analyzed with the help of the regression of the generalized least squares method with the panel data approach and in the form of fixed effects. In order to measure the quality of financial reporting, discretionary accruals adjusted based on performance have been used. The results of the research hypothesis test showed that the selection of the auditor has a positive and significant effect on the quality of financial reporting of companies admitted to the Tehran Stock Exchange, and the research hypothesis is confirmed at the 95% confidence level. In other words, the selection of auditors with higher quality and trained staff leads to an increase in audit quality and subsequently to an increase in the quality of financial reporting.
فهرست منابع
ولی نیا، سید نیما، رنجبر، محمدحسین، خدادادی، داوود، و سالاری، حجتالله (1401). واکنش بازار سهام به مدیریت سود، ریسک شرکت و ضعف کنترلهای داخلی. دانش سرمایهگذاری، 11(42)، 563-578. 10.52547/jipm.11.42.563 doi:
_||_reporting quality: Case of Tehran stock Exchange (TSE). Innovative Journal of
Business and Management، 1(3).