The effect of audit firm size and age on the quality of audit work
Year: 2014
Type: article
Abstract: 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 has 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. Normal 0 false false false EN-US X-NONE AR-SA
Authors: Farzin Rezaei, Saeed Shabani
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2145161748