Investigating the effect of client employee training on audit efficiency

Articles in Press

Document Type : Research Paper

Authors

1 2. M.a. of Accounting, Faculty of Management and Economic, Lorestan University, Khorramabad, Iran

2 1. Associate Professor of Accounting, Faculty of Management and Economic, Lorestan University, Khorramabad, Iran

10.22103/jak.2024.23498.4056

Abstract

Although financial managers are ultimately responsible for the quality of the company's financial reporting, the entire workforce not only participates in preparing accounting information, but also plays an indirect role in financial reporting or providing raw internal data that is a basis for executive managers. The entry of clint in the oudit process can affect the effectiveness and efficiency. In this article, the aim is to investigate the effect of clint employee training on audit efficiency.

Methods: In this research, in order to examine and analyze the hypotheses of the data related to 100 companies listed to the Tehran Stock Exchange for the period of 2016 to 2021, regression models of combined data were used to test the hypotheses.

Results: The results of the research indicate that the companies that had more training costs and hours have paid less audit fees, also the results of the assumptions of the effect of the education level of the clint employees on the relationship between the training of the clint employees and the audit fee They confirm that it ultimately leads to audit efficiency.

Conclusion: In companies that pay attention to employee training, the quality of financial reporting increases as an input from the clint, and this better input ultimately causes audit efficiency, which is shown in the audit fee.

Keywords

Main Subjects

Journal of Accounting Knowledge

Articles in Press, Accepted Manuscript
Available Online from 26 November 2024

Files

History

  • Receive Date: 26 May 2024
  • Revise Date: 05 October 2024
  • Accept Date: 26 November 2024

Share

How to cite

Statistics