1
Associate Professor of Financial Management, Science and Research Branch, Islamic Azad University, Tehran, Iran
2
Department Of Accounting, Science and Research Branch, Islamic Azad University, Tehran. Iran
3
PhD in Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
10.22034/iaar.2020.128175
Abstract
The purpose of this study is to examine factors affecting quality of audit reports issued by IACPA audit firm members. The study's sample consists of 192 IACPA audit firm members and covers 2013-2017 period. In this study, seven postulates are examined and relationships between number of partners, number of professional staff, number of CPA employees, number of contracts, annual income, age of the firm and disciplinary sanctions and the quality of audit reports were studied. Results of examination of postulates showed positive and meaningful relationship between audit quality variables including number of partners, number of professional staff, number of CPA employees, number of contracts, age of the firm and disciplinary sanctions, and a negative meaningful relationship between annual income variable and the quality of audit reports exist.
Vakilifard,H. , Talebnia,G. and Alavi,S. M. (2020). Factors Affecting CPA Firms Audit reports Quality. Accounting and Auditing Research, 12(48), 21-44. doi: 10.22034/iaar.2020.128175
MLA
Vakilifard,H. , , Talebnia,G. , and Alavi,S. M. . "Factors Affecting CPA Firms Audit reports Quality", Accounting and Auditing Research, 12, 48, 2020, 21-44. doi: 10.22034/iaar.2020.128175
HARVARD
Vakilifard H., Talebnia G., Alavi S. M. (2020). 'Factors Affecting CPA Firms Audit reports Quality', Accounting and Auditing Research, 12(48), pp. 21-44. doi: 10.22034/iaar.2020.128175
CHICAGO
H. Vakilifard, G. Talebnia and S. M. Alavi, "Factors Affecting CPA Firms Audit reports Quality," Accounting and Auditing Research, 12 48 (2020): 21-44, doi: 10.22034/iaar.2020.128175
VANCOUVER
Vakilifard H., Talebnia G., Alavi S. M. Factors Affecting CPA Firms Audit reports Quality. Accounting and Auditing Research, 2020; 12(48): 21-44. doi: 10.22034/iaar.2020.128175
