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 , Hassan Safir ²

1 - Associate Professor of Accounting Department, Tabriz branch, Islamic Azad University, Tabriz, Iran
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:

آقایی، محمدعلی. ناظمی اردکانی، امین.(1391)، بررسی تاثیر تخصص حسابرس در صنعت بر مدیریت اقلام تعهدی اختیاری در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، مجله دانش حسابداری، سال دوازدهم، شماره 46.

آقایی، محمدعلی. ناظمی اردکانی، امین.(1392)، بررسی تاثیر کیفیت حسابرسی بر مدیریت سود در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، مجله دانش حسابرسی، دوره دوازدهم، شماره 46.

اسماعیل زاده مقری، علی. امجدی، اکبر.(1391)، بررسی تاثیر تخصص مورد نیاز حسابرسان در روند حسابرسی عملکرد(مطالعه موردی: دیوان محاسبات کشور)، کنفرانس ملی حسابداری، مدیریت مالی و سرمایه گذاری، گلستان.

 زینالی، مهدی. داداش زاده، قادر.(1393)، حسابرسی پیشرفته، انتشارات افق دانش: تبریز، جلد اول.

 قراچورلو، آذر.(1392)، بررسی ارتباط بین کیفیت حسابرسی و عملکرد شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، پایان نامه کارشناسی ارشد، دانشگاه آزاد اسلامی واحد تبریز.

کاشانی پور، محمد. مران جوری، مهدی. مشعشعی، سید محمد.(1391)، بررسی رابطه بین دوره تصدی حسابرس و اقلام تعهدی اختیاری در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، دهمین همایش ملی حسابداری ایران، دانشگاه الزهرا.

References

Arnold, V. Collier, P. A. Leech, S. A. Sutton, S. G. (2000), The Effect of Experience and Complexity on Order and Recency Bias in Decision Making by Professional Accountants. Accounting and Finance 40, pp 109-134.

Bonner, S. Libby, R. Nelson, M. W. (1996), Using Decision Aid to Improve Auditors Conditional Probability Judgments. The Accounting Review 71, pp 221-240.

Gibbins, M.(1984), Proposition About the Psychology of Professional Judgment in Public Accounting. Journal of Accounting Research, Vol. 22, pp 103-125.

Iman, Sarwok. Sukrisno, Agoes. (2014), An empirical analysis of auditor’s industry specialization, auditor’s independence and audit procedures on audit quality: Evidence from Indonesia. Procedia-Social and Behavioral Sciences 164, pp 271-281.

Libby, R. (1995), The Role of Knowledge and Memory in Audit Judgment. in: R.H. Ashton and A.H Ashton, eds., Judgment and Decision-Making Research in Accounting and Auditing (Cambridge University Press, New York, NY), pp 176-206.

Listya Yuniastuti, Rahmina. Sukrisno, Agoes. (2014), Influence of auditor independence, audit tenure, and audit fee on audit quality of members of capital market accountant forum in Indonesia. Procedia-Social and Behavioral Sciences 164, pp 324-331.

Titman, S. Trueman, B. (1986), Information Quality and the Valuation of New Issues, Journal of Accounting and Economics, Vol. 5, No. 2, pp159-172.

Wael, Aguir. Sharad. Asthana. Linxiao, Liu. (2013), Auditor characteristics and the pricing of discretionary accruals, Int. J. of Economics and Accounting; 4(4): pp 350-364.

Walid, Alissaa. Vedran, Capkun. Thomas, Jeanjean. Nadja, Suca. (2014), An empirical investigation of the impact of audit and auditor characteristics on auditor performance. Accounting Organizations and Society, pp 1-16.