To study the effect of audit market concentration on auditors' job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies
- سال انتشار: 1399
- محل انتشار: فصلنامه پیشرفتهایی در ریاضیات مالی و کاربردها، دوره: 5، شماره: 1
- کد COI اختصاصی: JR_AMFA-5-1_008
- زبان مقاله: انگلیسی
- تعداد مشاهده: 295
نویسندگان
Department of Accounting, Kish International Branch, Islamic Azad University, Kish Island, Iran
Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
چکیده
Audit market concentration causes to decrease the scope of companies' au-thorities for selecting the audit institutions but instead it increases the power of auditors' market that it turns, leads to a decrease in quality and an increase in auditors' stress. The purpose of the present research is to study the effect of audit market concentration on auditors's job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies performed on a total of ۹۷ companies between the years of ۲۰۱۳-۲۰۱۷. In order to evaluate the audit market concentration, the ratio of company's audit fees to total industry audit fees was used. The Accruals Quality model was also used to evaluate the audit quality. The results of the study showed that the audit market concentration had a negative and significant effect on the audit quality so that with the increase in audit market concentration, the audit quality is decreased. Also it was found that the audit market concentration had a posi-tive and significant effect on the auditors' job stress: it means that the in-crease of concentration on audit market as a result of time pressure can in-crease the auditors' job stress and thus the risk of financial statement assess-ment.کلیدواژه ها
Auditors&#۰۳۹; Stress, Audit Market Concentration, Audit Qualityاطلاعات بیشتر در مورد COI
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