Examining The Impact Of Auditor Workload On Audit Quality In Companies Listed On The Tehran Stock Exchange
Publish place: 19th international conference on Modern Management, accounting, economics and Banking Techniques with a business growth approach
Publish Year: 1403
Type: Conference paper
Language: English
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Document National Code:
MTAEB19_021
Index date: 6 April 2025
Examining The Impact Of Auditor Workload On Audit Quality In Companies Listed On The Tehran Stock Exchange abstract
Companies consistently incur costs related to auditing services through contracts with auditors, with the expectation that these expenses will reduce agency costs. However, in practice, this expectation is not fully met due to various reasons, including the auditor's workload. This study examines the impact of the auditor's workload on audit quality in companies listed on the Tehran Stock Exchange. To this end, observations from 113 companies listed on the Tehran Stock Exchange over the period from 2015 to 2023 were conducted, and hypotheses were tested using multiple regression analysis. The research is applied in purpose, uses a mixed data type, and its nature is retrospective. The findings indicate that the auditor's workload has a significant negative impact on audit quality.
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Examining The Impact Of Auditor Workload On Audit Quality In Companies Listed On The Tehran Stock Exchange authors
Minoo Rezaei
Senior Expert in Accounting, Islamic Azad University, Tehran Branch
