An Examination of Auditor Confirmation Bias and Audit Quality With an Emphasis on the Moderating Role of Client and Auditor Characteristics
Publish place: Iranian Journal of Management Studies، Vol: 16، Issue: 1
Publish Year: 1402
نوع سند: مقاله ژورنالی
زبان: English
View: 186
This Paper With 22 Page And PDF Format Ready To Download
- Certificate
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
JR_JIJMS-16-1_010
تاریخ نمایه سازی: 20 دی 1401
Abstract:
The main purpose of this study is to explain the effect of confirmation bias on audit quality and the moderating roles of client characteristics (market value and institutional shareholder’s ownership) and auditor (industry specialist auditor and first-class stock exchange trusted auditor) on audit quality and the relationship between them. For this purpose, a sample of ۱۴۶ firms listed on the Tehran Stock Exchange, including ۱۳۱۴ firm-year during ۲۰۱۲-۲۰۲۰, was collected and analyzed. In this study, financial restatement and the absolute value of discretionary accruals were used as audit quality proxy. The results showed that confirmation bias has a negative effect on audit quality. The results also demonstrated that the adverse effects of confirmation bias on audit quality are less for clients with high market value, high institutional ownership percentage, and audits performed by industry specialist auditors and first-class stock exchange trusted auditors. The findings of this research could lead to the development of theoretical foundations in the audit context, especially audit judgment and audit risk assessment. Further, the study results suggest that additional training in order to mitigate the auditors’ use of heuristics may be beneficial.
Keywords:
Authors
سلمان لطفی
PhD Student, Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
زهره حاجیها
Professor, Department of Accounting, East Tehran Branch, Islamic Azad University, Tehran, Iran
حمیدرضا وکیلی فرد
Associate Professor, Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
مراجع و منابع این Paper:
لیست زیر مراجع و منابع استفاده شده در این Paper را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود Paper لینک شده اند :