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This study aimed to investigate the effect of audit
firm size and age on the quality of audit work.
The sample of the study consists of 201 firms listed
in Tehran Security Exchange whose data have been
analyzed during 2006 to 2010. The results of regression
tests showed that an increase in age and size
of audit firms causes a reduction in the use of accruals
items, consequently, increases audit quality.
Results suggest that two factors of establishing
audit institutions and the number of auditing staffs
to separate effects of each factor have significant effect
on audit quality.
Keywords: audit quality, audit firm age, audit
firm size, discretionary accruals