List of Articles Keywords: Auditor Selection

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  1 - The Effect of Auditor Selection on the quality of Financial Reporting
  Mohammad Hosein Fatheh Elahe Bagheri Meysam Jafaripour
  10.30495/faar.2023.707970
  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 adm More

  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. Manuscript profile