Identification of Factors Affecting External Oversight and Audit Partner Identification on Audit Quality of Firms Listed on Tehran Stock Exchange
محورهای موضوعی : International Journal of Finance, Accounting and Economics StudiesDavood Ahmadi Nargeseh 1 , Nader Khedri 2 , Rasoul Karami 3
1 - Department of Accounting, Khorramshahr International Branch, Islamic Azad University, Khorramshahr, Iran
2 - Assistant Professor, Department of Accounting, Abadan Branch, Islamic Azad University, Abadan, Iran
3 - Department of Accounting, Abadan Branch, Islamic Azad University, Abadan, Iran
کلید واژه: Auditor, Level of external oversight, Audit partner identification, Audit quality,
چکیده مقاله :
This research aimed to identify the factors affecting the level of external oversight and the audit partner identification on the audit quality of firms listed on the Tehran Stock Exchange. This study was exploratory in terms of purpose and qualitative in terms of method. The investigated dimensions and indicators were determined by content analysis. The statistical population of this part of the study consisted of experts from Iranian audit firms, of whom 10 people were selected as a sample in a purposive manner. The interviews were examined using MAXQDA software. The results suggested that 63 initial codes were identified from 210 sections of the interviews. The 63 initial codes were categorized into three main categories and nine subcategories. The category of audit quality includes provision of specific and specific audit reports, positive outcomes of audit services, overview of financial statements based on audit services, technical affairs of audit services; the category of external audit oversight includes environmental oversight in the provision of audit services, compliance with the laws and regulations of audit services, implementation of agreed-upon procedures for handling audit financial information; the category of audit partner identification includes dimensions of providing audit services between auditor colleagues, and organizational cooperation in audit services.
This research aimed to identify the factors affecting the level of external oversight and the audit partner identification on the audit quality of firms listed on the Tehran Stock Exchange. This study was exploratory in terms of purpose and qualitative in terms of method. The investigated dimensions and indicators were determined by content analysis. The statistical population of this part of the study consisted of experts from Iranian audit firms, of whom 10 people were selected as a sample in a purposive manner. The interviews were examined using MAXQDA software. The results suggested that 63 initial codes were identified from 210 sections of the interviews. The 63 initial codes were categorized into three main categories and nine subcategories. The category of audit quality includes provision of specific and specific audit reports, positive outcomes of audit services, overview of financial statements based on audit services, technical affairs of audit services; the category of external audit oversight includes environmental oversight in the provision of audit services, compliance with the laws and regulations of audit services, implementation of agreed-upon procedures for handling audit financial information; the category of audit partner identification includes dimensions of providing audit services between auditor colleagues, and organizational cooperation in audit services.
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