The Covid-19 crisis had a negative impact on the global economy. This virus created economic fluctuations and caused a crisis in the activities of companies. The financial crisis of companies has affected the quality of financial reporting of companies and consequently the quality of auditing. The purpose of this research is to compare the quality of auditing in the period before and after Covid-19 in the companies admitted to the Tehran Stock Exchange.The research from the viewpoint of purpose is practical and from the viewpoint of executionmethod is descriptive-Ex-Post Facto. For this researchone principal hypothesis and five subsidiary hypotheses is compiled. To conduct this research, we use kruskal-wallis test with SPSS statistical software.This issue was investigated in 120 companies in the computer, banking, pharmaceutical, construction and hotel industries between 2017 and 2020. The findings showed that there is a significant difference in audit quality in the era before and after Covid-19.Standardizers should provide changes in accounting and auditing standards to improve the quality of auditing in times of crisis and social distancing.
karimi khorrami A, mir F, nekooyizade S. Comparative Study of Audit Quality in the Era Before and After Covid-19 (Case Study: Listed Companies in Tehran Stock Exchange). audit knowledge 2024; 23 (92) : 7 URL: http://danesh.dmk.ir/article-1-2972-en.html
