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Title

To study the effect of audit market concentration on auditors' job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies

Year: 1399
COI: JR_AMFA-5-1_008
Language: EnglishView: 53
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Authors

Farhan Bengoriz - Department of Accounting, Kish International Branch, Islamic Azad University, Kish Island, Iran
narges Khosravipoor - Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
Nurooz Noroolahzadeh - Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran

Abstract:

Audit market concentration causes to decrease the scope of companies' au-thorities for selecting the audit institutions but instead it increases the power of auditors' market that it turns, leads to a decrease in quality and an increase in auditors' stress. The purpose of the present research is to study the effect of audit market concentration on auditors's job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies performed on a total of ۹۷ companies between the years of ۲۰۱۳-۲۰۱۷. In order to evaluate the audit market concentration, the ratio of company's audit fees to total industry audit fees was used. The Accruals Quality model was also used to evaluate the audit quality. The results of the study showed that the audit market concentration had a negative and significant effect on the audit quality so that with the increase in audit market concentration, the audit quality is decreased. Also it was found that the audit market concentration had a posi-tive and significant effect on the auditors' job stress: it means that the in-crease of concentration on audit market as a result of time pressure can in-crease the auditors' job stress and thus the risk of financial statement assess-ment.

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Paper COI Code

This Paper COI Code is JR_AMFA-5-1_008. Also You can use the following address to link to this article. This link is permanent and is used as an article registration confirmation in the Civilica reference:

https://civilica.com/doc/1241318/

How to Cite to This Paper:

If you want to refer to this Paper in your research work, you can simply use the following phrase in the resources section:
Bengoriz, Farhan and Khosravipoor, narges and Noroolahzadeh, Nurooz,1399,To study the effect of audit market concentration on auditors' job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies,https://civilica.com/doc/1241318

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    Scientometrics

    The specifications of the publisher center of this Paper are as follows:
    Type of center: Azad University
    Paper count: 1,104
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