Accounting and Auditing Studies

Accounting and Auditing Studies

comprehensive measurement model of financial reporting transparency and evidence for the role of audit characteristics in improving it

Document Type : Original Article

Author
Mahdi Beshkooh
Department of accounting, Qazvin branch, Islamic azad university, Qazvin, iran
10.22034/iaas.2021.134545
Abstract
There are numerous studies on the transparency of financial reporting that shows that there are several factors affecting the quality of these items. Among these factors, we can mention the quality of audit factors. The present study, while presenting a comprehensive model of financial reporting transparency, examines the extent of its impact on the quality of the audit. To this end, an integrated approach to hierarchy analysis (AHP) is used to measure the financial reporting transparency. The regression model is also used to measure audit quality. The research sample includes 70 companies listed in the Tehran Stock Exchange between 2009 and 2018 (700 firm - years). The results of the research show that audit quality has a direct and significant relationship with the quality of profit. The higher the quality of the audit, the higher the profit quality is. Thiese results can be usefull fo all stakeholders, regulators and policy makers in iran for firms disclosure quality ranking and promoting the accounting information quality.    
Keywords
: Financial Reporting Transparency
Audit Size
Audit Quality
Expertise
Accounting and Auditing Studies
Volume 10, Issue 38
Summer 2021
Pages 69-86