The Impact of Dual Role of Forensic Accountant-Audit Firm's Partner on Audit Quality

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Abstract:

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 audit firm's partner on audit quality, the data of 152 companies listed in Tehran Stock Exchange during the years 2012-2017 was gathered. The hypotheses of this study were tested using panel data and probit regression. To measure audit quality, two criteria have been used: the type of opinion of the auditor and the number of clauses before the comment. The results of this study indicate that if the audit firm's partner be a forensic accountant (official judicial and judicial expert in Iran), the probability of modified opinion is increased and also the probability of qualified opinion increased with more number of clauses. In the other words, the results indicate that, as a partner of the audit firm at the same time, the forensic accountant; this will increase the audit quality. Also, the results of additional tests showed that the duplicate role of the audit partner on the accruals items as a criterion for assessing the quality of the audit has a positive and significant effect.  

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Journal title

volume 11  issue 43

pages  97- 125

publication date 2019-11

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