Gholamhossein Mahdavi; Navid Reza Namazi
Abstract
Auditing quality has special importance for financial statement’s users,managers, and auditors. The aim of this study is to model the relationshipamong auditing quality factors and investigating the effect of mutualrelationship among its related variables. For this purpose, 101 firms listed inTehran ...
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Auditing quality has special importance for financial statement’s users,managers, and auditors. The aim of this study is to model the relationshipamong auditing quality factors and investigating the effect of mutualrelationship among its related variables. For this purpose, 101 firms listed inTehran Stock Exchange (TSE) were selected for a period of 11 years (2004to 2015). The research method is based on the cause and effect model insystem dynamics. The data was collected using financial statements andRahavard Novin databases. The test of normality, unit root test, correlationand hypothesis testing (multiple regression, partial regression, ARCHfunctions as required) was applied by SPSS version 23 and Eviews version9. The results showed that Standards Compliance and Professionalism, AuditFees, Auditor firm Size, Auditor’s Reputation, Number of Paragraphs inAudit Report, Percentage of misrepresentations and noncompliance, AuditOpinion Type, Delay in the Audit Report, Auditor’s Tenure, and Auditor'sExpertise and Industry Knowledge have mutual effects on each other. Thismodel is newfound in auditing literature of Iran. It is also a practical andaccurate auditing quality model useful for stakeholders in decision making.
Gholamhossein Asadi; Behzad Beig Panah Beig Panah
Volume 14, Issue 53 , April 2017, , Pages 71-90
Abstract
Cost stickiness denotes the asymmetric response of costs to sales increasesversus sales decreases. In this paper, we also consider the concept of costanti-stickiness. Cost anti-stickiness happens when the decrease of costs incase of a fall in sales is more than the increase of costs due to an equal rise ...
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Cost stickiness denotes the asymmetric response of costs to sales increasesversus sales decreases. In this paper, we also consider the concept of costanti-stickiness. Cost anti-stickiness happens when the decrease of costs incase of a fall in sales is more than the increase of costs due to an equal rise insales. This phenomenon happens because of existence of optimisticmanagers in past years and inefficient stickiness cause of sales volatilityagainst manager’s expectation.This paper examines the cost stickiness and anti-cost stickiness of nonmanufacturingcosts in Iranian firms using panel data analysis. The sampleincludes 229 publicly-traded firms listed in Tehran Stock Exchange. Usingdata for 2012-2015, the results showed that not only do the nonmanufacturingcosts have stickiness behavior but also they have antistickinessbehavior that occurs due to the changes in the sales in the previousyears.
Abstract
Auditing quality has special importance for financial statement’s users, managers and auditors. The aim of this study is modeling the relationship among auditing quality factors and investigating the effect of mutual relationship among its related variables. For this purpose, 101 firms listed in ...
Read More
Auditing quality has special importance for financial statement’s users, managers and auditors. The aim of this study is modeling the relationship among auditing quality factors and investigating the effect of mutual relationship among its related variables. For this purpose, 101 firms listed in Tehran Stock Exchange (TSE) were selected for a period of 11 years (2004-2015). Research method is based on the cause and effect model in the system dynamics. Data collected via using financial statements and Rahavard Novin version 3 software. Test of normality, unit root test, correlation, and hypothesis testing (multiple regression, partial regression, ARCH functions as required) were applied by SPSS version 23 and Eviews version 9. Results showed that “Respect of Standards and Professional Performance”, “Audit Fees”, “Auditor’s Size”, “Auditor’s Reputation”, “Number of Matter Paragraphs in Auditing Report”, “Percentage of Discovered and Reported Distortions”, “Audit Opinion”, “Delay in the Audit Report”, “Auditor’s Tenure”, “Auditor's Expertise and Industry Knowledge” will have mutual effects on each other.
