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Internal Audit Function Quality, Financial Reporting and Audit Efficiency in companies listed in Tehran Stock Exchange
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Abstract: (613 Views) |
The purpose of this study was to investigate the relationship between Internal Audit Function Quality, Financial Reporting and Audit Efficiency in companies listed in Tehran Stock Exchange. In this study we use Auditorium to analyze Internal Audit Function (IAF) Quality, and Used Audit Delay and Audit Fees to measure the Audit Efficiency. we Using Financial Statements, Independent Auditors' Report and Notes on Accompanying Financial Statements of 120 companies listed in Tehran Stock Exchange between 2012 to 2017, using multi-variable regression analysis, using the F lemmer and Hausman tests with Eviews software to analyze the hypothesist.
The results of the hypothesis test show that there is a direct and meaningful relationship between the Internal Audit Function Quality and Financial Reporting Quality, and also show that there is no meaningful relationship between the Internal Audit Function Quality and Audit Efficiency. |
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| Keywords: Internal Audit Function, Internal Control, Financial Reporting Quality, Audit Efficiency |
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Full-Text [PDF 818 kb]
(91 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2018/09/14 | Accepted: 2018/12/1 | Published: 2020/08/31
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