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

Authors

  • Hasan Maleki Kaklar, Saeid Jabbarzadeh Kangarlouei, Morteza Motavassel

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.

Author Biography

  • Hasan Maleki Kaklar, Saeid Jabbarzadeh Kangarlouei, Morteza Motavassel
    1 Department of Accounting, Salmas Branch, Islamic Azad University, Salmas, Iran. 2 Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran. 3 Department of Accounting, West Azarbyjan Science and Research Branch, Islamic Azad University, West Azarbyjan, Iran.

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Published

2013-10-13

Issue

Vol. 1 No. 03 (2012)

Section

Articles

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