|
The Relationship of Audit Quality, Auditor Tenure and Abnormal Audit Fees with Auditor's Going Concern Opinion
|
Zabiholah Khani   , Hossein Rajabdorri , Neda Sadri * |
| Department of Accounting, Fasa Branch, Islamic Azad University, Fasa, Iran |
|
|
Abstract: (869 Views) |
Objective: The main objective of this study is to investigate the relationship relationship of audit quality, auditor tenure and abnormal audit fees with auditor's going concern opinion of listed companies in Tehran Stock Exchange.
Methods: The sample consists of 140 firms listed in Tehran Stock Exchange in the period from 2014 to 2018. In this study, the data were extracted from the Rahavard Novin 3 software and then classified by Excel software, and after calculating the variables, finally, through Eviews10 software, the multivariable regression model and panel data was used to test the hypotheses.
Results: The results showed that higher audit quality reduces the uncertainty in going-concern. There is negative significant relationship between auditor industry specialization and uncertainty in going-concern in confidence level of 95%. and also there is negative significant relationship between auditor size and uncertainty in going-concern in confidence level of 90%. However, there was no reliable evidence that the auditor's tenure and abnormal audit fees reduced uncertainty in going-concern.
Conclusion: The quality of the audit firms will improve the quality of financial reporting and reduce uncertainty in going-concern. |
|
| Keywords: Going concern, Abnormal audit fees, Auditor tenure, Audit quality. |
|
|
Full-Text [PDF 398 kb]
(135 Downloads)
|
Type of Study: Research |
Subject:
Auditing
Received: 2019/05/31 | Accepted: 2019/08/19 | Published: 2020/08/31
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
