Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants

Audit quality in the fields of auditing and capital market is highly important. To understand the concept and different aspects of audit quality, many researches have been conducted by academics and accountants, regarding the relationship between audit quality and its determinants. However, since au...

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Autores principales:	Mohammad Imani Barandagh, Kaveh Mehrani, Rahim Hojat Shamami
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2016
Materias:	audit quality input factors/output factors in audit quality environmental factors in audit quality Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/92ecad5a3b33473c8b96015cc0174f9f
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spelling	oai:doaj.org-article:92ecad5a3b33473c8b96015cc0174f9f2021-11-04T19:51:07ZDetermining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants2008-89142476-292X10.22103/jak.2016.1449https://doaj.org/article/92ecad5a3b33473c8b96015cc0174f9f2016-09-01T00:00:00Zhttps://jak.uk.ac.ir/article_1449_3a785cff77ce26cb1fd95acffe39e1df.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XAudit quality in the fields of auditing and capital market is highly important. To understand the concept and different aspects of audit quality, many researches have been conducted by academics and accountants, regarding the relationship between audit quality and its determinants. However, since audit quality is hardly visible in practice identifying the context to make known audit quality is important. This research aimed at determining the factors affecting audit quality, regarding attitudes of the Iranian certified public accountants. In this research the statistical population consists of the community of the Iranian Certified Public Accountants, CPA, who are active in the audit profession. A sample of 85 CPAs were selected to answer the questionnaire with Likert format. Cronbach's alpha coefficient (0.913) confirms the validity of the research effort. Factor analysis and multivariate regression methods were used to analyze data. The findings showed that Auditor experience and working enforcement agents within the input group, internal control within the output group, and corporate governance within the environmental group have the most effects on audit quality. Also, it was shown that tax auditing reduces financial audit quality.Mohammad Imani BarandaghKaveh MehraniRahim Hojat ShamamiShahid Bahonar University of Kermanarticleaudit qualityinput factors/output factors in audit qualityenvironmental factors in audit qualityAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 25, Pp 167-189 (2016)
institution	DOAJ
collection	DOAJ
language	FA
topic	audit quality input factors/output factors in audit quality environmental factors in audit quality Accounting. Bookkeeping HF5601-5689
spellingShingle	audit quality input factors/output factors in audit quality environmental factors in audit quality Accounting. Bookkeeping HF5601-5689 Mohammad Imani Barandagh Kaveh Mehrani Rahim Hojat Shamami Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants
description	Audit quality in the fields of auditing and capital market is highly important. To understand the concept and different aspects of audit quality, many researches have been conducted by academics and accountants, regarding the relationship between audit quality and its determinants. However, since audit quality is hardly visible in practice identifying the context to make known audit quality is important. This research aimed at determining the factors affecting audit quality, regarding attitudes of the Iranian certified public accountants. In this research the statistical population consists of the community of the Iranian Certified Public Accountants, CPA, who are active in the audit profession. A sample of 85 CPAs were selected to answer the questionnaire with Likert format. Cronbach's alpha coefficient (0.913) confirms the validity of the research effort. Factor analysis and multivariate regression methods were used to analyze data. The findings showed that Auditor experience and working enforcement agents within the input group, internal control within the output group, and corporate governance within the environmental group have the most effects on audit quality. Also, it was shown that tax auditing reduces financial audit quality.
format	article
author	Mohammad Imani Barandagh Kaveh Mehrani Rahim Hojat Shamami
author_facet	Mohammad Imani Barandagh Kaveh Mehrani Rahim Hojat Shamami
author_sort	Mohammad Imani Barandagh
title	Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants
title_short	Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants
title_full	Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants
title_fullStr	Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants
title_full_unstemmed	Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants
title_sort	determining factors of audit quality in perspective of iranian certified public accountants
publisher	Shahid Bahonar University of Kerman
publishDate	2016
url	https://doaj.org/article/92ecad5a3b33473c8b96015cc0174f9f
work_keys_str_mv	AT mohammadimanibarandagh determiningfactorsofauditqualityinperspectiveofiraniancertifiedpublicaccountants AT kavehmehrani determiningfactorsofauditqualityinperspectiveofiraniancertifiedpublicaccountants AT rahimhojatshamami determiningfactorsofauditqualityinperspectiveofiraniancertifiedpublicaccountants
_version_	1718444607029641216

Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants

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