نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد اهواز، دانشگاه آزاد اسلامی، اهواز، ایران
2 دانشیار مدعو، گروه حسابداری، واحد اهواز، دانشگاه آزاد اسلامی، اهواز، ایران / گروه حسابداری، دانشکده اقتصاد و علوم اجتماعی، دانشگاه
3 گروه اقتصاد، واحد اهواز، دانشگاه آزاد اسلامی، اهواز، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
What increases profitability for shareholders is its quality and sustainability.However, what can control the managed opportunistic behavior and reduce the problems of agency between shareholders and managers and lead to the stabilization of profitability is the quality of auditing. Higher quality audits can affect the amount of optional accruals applied by management and the quality and accuracy of profits. The aim of this study was to investigate the effect of audit quality on the precision and sensitivity characteristics of earnings in companies listed on the Tehran Stock Exchange over a 10-year period from 2012 to 2022 using the information of 105 companies. The hypotheses were tested by multiple regression using generalized least squares (EGLS) method with arrangement of panel data.
The results showed that among the various criteria of auditing quality, the size of the audit firm, the auditor industry specialization, the auditor tenure and the auditor's independence increase the accuracy and sensitivity of profits. However, there was no significant relationship between audit fees and profit accuracy and sensitivity. Auditors can increase the quality of audits, the quality of profits, and their precision and sensitivity by increasing the quality of auditing and reducing agency costs.
کلیدواژهها [English]