چهارشنبه 26 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
The effect of auditor features on audit quality |
| عنوان فارسی مقاله | تأثیر ویژگیهای حسابرس بر کیفیت حسابرسی |
| مشخصات مقاله انگلیسی | |
| نشریه: Elsevier |
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| سال انتشار |
2018 |
| عنوان مجله |
Tékhne |
| تعداد صفحات مقاله انگلیسی | 9 |
| رفرنس | دارد |
| تعداد رفرنس | 26 |
| چکیده مقاله | |
| چکیده |
he aim of this study is to investigate the effect of work experience, professional competence, motivation, accountability and objectivity of the auditor on audit quality from the viewpoint of auditors employed in firms. The present study leads to the identification of factors affecting audit quality, which have not been studied sufficiently in Iran. According to the results of this study, professional competence, accountability and objectivity of the auditor show significant effect on the quality of the audit. Employing people with high experience increases audit quality by enhancing the professional competence of the auditor; auditors gain a deeper knowledge and better judgement to achieve audit quality. Accountability improves auditor’s performance and objectivity of auditors enables them to operate without the influence of another individual. |
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| دانلود | |
