نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری گروه حسابداری، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
2 دانشیار گروه حسابداری، دانشگاه آزاد اسلامی، واحد تهران جنوب، تهران، ایران.
3 دانشیار گروه حسابداری، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
4 استاد یار گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه آزاد اسلامی، بروجرد، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Abstract
Objective: This effective research has been done in focusing the auditing market based on accounting decision making style.
Method: The hypothesis research was experimentally analyzed by structural equivalence modeling method using Smart PLS software
Findings: The results showed that the audit market plays an important role in maintaining the transparency and proper functioning of capital markets. The structure of the market creates a diverse tendency to focus on the auditing market that also reflects the extent to which companies in the market have been proven to be affected. The audit firm rating is another factor in the focus of the auditing market that provides the least effective factor in this market to your account and makes the market suitable if you are ranked to the right of the firm, but if you want to have this feature, because the right quality for your effectiveness is the flow of real information help.
Conclusion: The market shares of the auditing firm, which is related to the employers in various ways and acts as a good level in the accounting level of your business characteristics and capacity, if there is another factor that increase the level of control over the control market.
کلیدواژهها [English]