Document Type : Original Article
Authors
1
PhD student in Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran
2
Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran
3
Associate Professor, Department of Accounting, Payame Noor University, Garmsar, Iran
10.30510/psi.2022.341578.3442
Abstract
To achieve regular capital markets, companies must provide investors and stakeholders with relevant, reliable and timely information. The accounting, auditing, and governance structure of the company in which they operate are essential components in the flow of information to capital market participants. Recent accounting and auditing failures, however, have highlighted the need for fundamental improvements in these components. The purpose of this study is to test the audit risk under the influence of the concepts of corporate reporting quality. For this purpose, from the criteria of deviation from standards and rules, different dimensions of qualitative characteristics of reporting concepts were considered. This study was conducted with 87 sample companies in a period of 7 years from 2012-2018, including 609 years - company in a descriptive-correlation method with the implementation of multivariate regression model. Then the importance of audit risk criteria was determined by asking questions in pairs and hierarchical analysis (AHP). Findings indicate that among the qualitative characteristics of reporting concepts, only timeliness, special selection, honest expression and conditional conservatism have a significant effect on audit risk.
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