AUDIT QUALITY AND FINANCIAL REPORTING QUALITY: CASE OF TEHRAN STOCK EXCHANGE (TSE)

Hasan Maleki Kaklar, Saeid Jabbarzadeh Kangarlouei, Morteza Motavassel
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  • Submited: October 13, 2013
  • Published: October 13, 2013

Abstract

The purpose of this study is to investigate the relationship between audit quality and financial reporting quality during the period of 2004-2009 in TSE. The population of study includes 91 firms obtained from systematic elimination. Using panel data, the results of study show that there is a weak and negative relationship between audit firm size and financial reporting quality. That is, when auditing is conducted by Iranian audit organization, financial reporting quality mitigates. However, no relationship is found between auditor rotation and financial reporting quality.

Abstract

The purpose of this study is to investigate the relationship between audit quality and financial reporting quality during the period of 2004-2009 in TSE. The population of study includes 91 firms obtained from systematic elimination. Using panel data, the results of study show that there is a weak and negative relationship between audit firm size and financial reporting quality. That is, when auditing is conducted by Iranian audit organization, financial reporting quality mitigates. However, no relationship is found between auditor rotation and financial reporting quality.
How to Cite
Morteza Motavassel, H. M. K. (2013). AUDIT QUALITY AND FINANCIAL REPORTING QUALITY: CASE OF TEHRAN STOCK EXCHANGE (TSE). Innovative Journal of Business and Management, 1(03). Retrieved from http://innovativejournal.in/index.php/ijbm/article/view/387
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Oct 13, 2013
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How to Cite
Morteza Motavassel, H. M. K. (2013). AUDIT QUALITY AND FINANCIAL REPORTING QUALITY: CASE OF TEHRAN STOCK EXCHANGE (TSE). Innovative Journal of Business and Management, 1(03). Retrieved from http://innovativejournal.in/index.php/ijbm/article/view/387