Investigating the effect of auditor time pressure on Earning quality with emphasis on the role of auditors' tenure
Publish Year: 1400
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJFMA-6-21_012
تاریخ نمایه سازی: 10 آذر 1400
Abstract:
The present study was an attempt to explain the effect of time pressure on auditors on earnings quality, with an emphasis on the adjusting role of the auditor tenure. For this applied research, a descriptive-correlational method was used. Theoretical basis and statistical data of the study were collected using desk and field studies from ۲۰۱۴ to۲۰۱۹. Data of ۱۰۵ companies were collected from capital market companies (Tehran Stock Exchange) as a statistical sample, through systematic elimination. The research hypotheses were tested using regression analysis statistical method with combined data at a level of ۵% error using EViews. The results of the data analysis indicated that the time pressure on auditors reduces the earnings quality. In addition, the result of the second hypothesis indicated that the auditor tenure intensifies the negative relationship between the time pressure on auditors and earnings quality. In other words, increased time pressure on the auditor decreases earnings quality. The probable reason is that when auditors are under time pressure, the legal requirements of work, the exercise of strict control by supervisors, and the requirements of employers, in other words, they are under workload pressure, auditors will have far more unethical decisions and behaviors.
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Authors
Majid Bakhshi
Ph.D. Student in Accounting, Babol Branch, Islamic Azad University,Babol, Iran.
Kaveh Azinfar
Assistant Professor of accounting, Babol Branch, Islamic Azad University,babol, Iran
SeyedAli NabaviChashmi
Associate Professor of Financial Management, Babol Branch, Islamic Azad University, Babol, Iran.