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Auditor human capital and detection possibility of financial misstatement
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Mehdi Maranjory *   , Razieh Alikhani |
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Abstract: (1268 Views) |
Most studies conducted on the quality of audit services focus on auditor's demographic features.i.e, gender, reputation and personal relations with firm managers and legislators.Only a few studies have been conduted on the relation between auditors human capital with financial misstatements. Given that financial misstatement gives rise to financial restatements, concerns regarding reliability of financial reporting will be inevitable.Therefore, this study attempts to investigate the relation between auditors education level with the possibility of financial restatement by stressing the mediating role of professional exprience.In the present study, by using librry data, First, the relation between auditors education level and possibility of financial restatements and then the mediating role of auditors professional exprience was investigated.The present research is of practical type in terms of purpose and has descriptive- correlational nature.The statistic population includes all active firms in Tehran securities market between 2014 to 2018. By using systematic removal method, 78 firms were chosen as sample. In order to investigate the relation between research variables, multivariate logistic regression has been used. The results indicated that there is a negative and significant relation between auditor's education level and possibility of financial restatements of active firms in Tehran securities market.Also, the professional exprience of auditors support the negative relation between auditor's education level and possibility of financial restatements.
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Article number: 10 |
| Keywords: Financial restatements, Auditor's experience, Auditor's education |
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Full-Text [PDF 466 kb]
(446 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2019/11/6 | Accepted: 2020/03/14 | Published: 2022/01/2
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