Articlegreen2014

The effect of audit firm size and age on the quality of audit work

17 citations0/0 files storedEuropean Online Journal of Natural and Social Sciences

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This study aimed to investigate the effect of audit firm size and age on the quality of audit work. The sample of the study consists of 201 firms listed in Tehran Security Exchange whose data has been analyzed during 2006 to 2010. The results of regression tests showed that an increase in age and size of audit firms causes a reduction in the use of Accruals items, consequently, increases audit quality. Results suggest that two factors of establishing audit institutions and the number of auditing staffs to separate effects of each factor have significant effect on audit quality. Normal 0 false false false EN-US X-NONE AR-SA

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References

1986Information quality and the valuation of new issues 2007Auditor Independence: Evidence on the Joint Effects of Auditor Tenure and Nonaudit Fees 2004Evidence on (the lack of) audit-quality differentiation in the private client segment of the belgian audit market 2004Audit quality and earnings management by seasoned equity offering firms 2006Comparing the Auditor Quality of Arthur Andersen to that of the Big 4

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