The Impact of Auditor Characteristics on Audit Quality: Evidence from Companies Listed on the Tehran Stock Exchange

This research aimed to explore the influence of auditor characteristics such as experience, education, and industry expertise on audit quality in firms listed on the Tehran Stock Exchange over the period from ۲۰۱۷ to ۲۰۲۳. Using purposive sampling, data were collected from ۷۹ companies, and the ordinary least squares regression model was employed to assess the relationship between the variables. The descriptive statistics provided an overview of the data, showing that audit quality was positively correlated with the independent variables. Hypothesis testing indicated that auditor experience, education, and industry expertise significantly and positively affect audit quality, with practical implications for companies seeking to enhance their audit outcomes. The research suggests that organizations should prioritize auditors with substantial experience, higher education, and industry-specific knowledge to improve audit quality, offering insights for audit firms, regulators, and corporate governance practices. These findings contribute to the literature on audit quality in emerging markets and provide practical guidance for improving auditing standards.This research aimed to explore the influence of auditor characteristics such as experience, education, and industry expertise on audit quality in firms listed on the Tehran Stock Exchange over the period from ۲۰۱۷ to ۲۰۲۳. Using purposive sampling, data were collected from ۷۹ companies, and the ordinary least squares regression model was employed to assess the relationship between the variables. The descriptive statistics provided an overview of the data, showing that audit quality was positively correlated with the independent variables. Hypothesis testing indicated that auditor experience, education, and industry expertise significantly and positively affect audit quality, with practical implications for companies seeking to enhance their audit outcomes. The research suggests that organizations should prioritize auditors with substantial experience, higher education, and industry-specific knowledge to improve audit quality, offering insights for audit firms, regulators, and corporate governance practices. These findings contribute to the literature on audit quality in emerging markets and provide practical guidance for improving auditing standards.

کلیدواژه ها:

Auditor Experience ، Auditor Education ، Audit Quality ، Industry Expertise