Allameh Tabataba’i University Empirical Studies in Financial Accounting 2821-0166 14 53 2017 03 21 The Impact of Audit Quality on forecasting Accurate of future operating cash flows The Impact of Audit Quality on forecasting Accurate of future operating cash flows 173 198 8007 FA Hasan Zalghi Assistant Professor , Bou Ali Sina University, 0000-0002-7507-5897 Amin Amir Bakhtiarvand Master of Accounting , Bou Ali Sina University Journal Article 2016 02 21 In this study, the effect of audit quality on the forecasting accuracy of future<br />operating cash flows of firms listed in the Tehran Stock Exchange has been<br />investigated. Audit quality has been measured with auditor size, auditor<br />industry specialization and auditor tenure. Similar to some previous<br />researches done in this outline, forecasting accuracy of future operating cash<br />flows have been estimated with using model Barth et al (2001). The results<br />of review firms 97 in the years 2007 to 2014 show that size of audit firm and<br />auditor industry specialization have significant positive relationship at the<br />forecasting accuracy of future operating cash flows, and increase forecasting<br />accuracy. while there is a significant negative relationship between<br />forecasting accuracy of future operating cash flows and auditor tenure. These<br />findings suggest that audit quality can influence the quality of accounting<br />information and therefore effected over forecasting accuracy of future<br />operating cash flows. In this study, the effect of audit quality on the forecasting accuracy of future<br />operating cash flows of firms listed in the Tehran Stock Exchange has been<br />investigated. Audit quality has been measured with auditor size, auditor<br />industry specialization and auditor tenure. Similar to some previous<br />researches done in this outline, forecasting accuracy of future operating cash<br />flows have been estimated with using model Barth et al (2001). The results<br />of review firms 97 in the years 2007 to 2014 show that size of audit firm and<br />auditor industry specialization have significant positive relationship at the<br />forecasting accuracy of future operating cash flows, and increase forecasting<br />accuracy. while there is a significant negative relationship between<br />forecasting accuracy of future operating cash flows and auditor tenure. These<br />findings suggest that audit quality can influence the quality of accounting<br />information and therefore effected over forecasting accuracy of future<br />operating cash flows. https://qjma.atu.ac.ir/article_8007_4f00921114932db3f8662a41b44ee68f.pdf