The Relationship between the Auditor's Report Tone and Audit Market Competition

Publish Year: 1402
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:

JR_IJFMA-8-30_008

تاریخ نمایه سازی: 29 فروردین 1402

Abstract:

The Relationship between the Audit Report Tone and Audit Market Competition Abstract Purpose – The primary purpose is to investigate the relationship between the tone of the audit report and the audit market competition. Design/methodology/approach – A descriptive-correlational study is conducted based on the published information listed firms on the Tehran Stock Exchange during ۲۰۱۲-۲۰۱۹ with a selected sample of ۱۲۸ firms. The method used for hypothesis testing is linear regression using panel data. Findings -The results show a positive and significant relationship between the audit report tone and competition in the audit market based on two indicators of auditor's and client’s concentrations. Moreover, to obtain better results using exploratory factor analysis of two variables, the relationship between the tone of the audit report and competition in the audit market was examined. The results showed a positive and significant relationship between the tone of the audit report and audit market competition with factor analysis. Originality/value – Since the present study is conducted in an emerging financial market, like Iran, where the auditing market is highly competitive, determining the relationship between the tone of the audit report and audit market competition can provide useful information for readers. Keywords: audit report tone, audit market competition

Keywords:

Keywords: audit report tone , audit market competition , auditor's and client’s concentrations

Authors

Hojat Mohammadi

Accounting Ph.D. Candidate, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran

Mahdi Salehi

Accounting Prof., Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran

Meysam Arabzadeh

Accounting Assistant Prof., Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran

Hasan Ghodrati

Accounting Assistant Prof., Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran

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