Determining Factors of Audit Quality in Perspective of Iranian Certified Public Accountants

Document Type : Research Paper

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Abstract

Audit quality in the fields of auditing and capital market is highly important. To understand the concept and different aspects of audit quality, many researches have been conducted by academics and accountants, regarding the relationship between audit quality and its determinants. However, since audit quality is hardly visible in practice identifying the context to make known audit quality is important. This research aimed at determining the factors affecting audit quality, regarding attitudes of the Iranian certified public accountants.
In this research the statistical population consists of the community of the Iranian Certified Public Accountants, CPA, who are active in the audit profession. A sample of 85 CPAs were selected to answer the questionnaire with Likert format. Cronbach's alpha coefficient (0.913) confirms the validity of the research effort. Factor analysis and multivariate regression methods were used to analyze data. The findings showed that Auditor experience and working enforcement agents within the input group, internal control within the output group, and corporate governance within the environmental group have the most effects on audit quality. Also, it was shown that tax auditing reduces financial audit quality.

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Journal of Accounting Knowledge
Volume 7, Issue 25
September 2016
Pages 167-189

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History

  • Receive Date: 23 February 2014
  • Revise Date: 23 April 2016
  • Accept Date: 25 June 2016

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