Specialist tenure of audit partner and audit quality
نویسندگان
چکیده
منابع مشابه
The Impact of Dual Role of Forensic Accountant-Audit Firm's Partner on Audit Quality
Many data are effective in audit quality that are not part of the audit requirements. One of them is the personal characteristics of the auditor, such as skills and expertise. Forensic accountants have the skills need to spend on specialized fraud courses that they lack a formal non- forensic accountant. To investigate the Impact of dual role of forensic accountant- Official Accountant and audi...
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The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches. Indeed, the better the quality of audit, the less delayed would be the audit report. As ...
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The economic crisis presents a unique opportunity to study how auditors respond to an exogenous shock to the clients' operating environment. Also, due to the economic crisis, some of auditors are under pressure from clients to cut audit fees during the crisis. In Iran, due to inflationary conditions, this issue manifests itself mainly in the form of an increase in auditing fees to a lesser exte...
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ژورنال
عنوان ژورنال: Accounting
سال: 2021
ISSN: 2369-7393,2369-7407
DOI: 10.5267/j.ac.2021.1.001