نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، واحد بابل، دانشگاه آزاد اسلامی، بابل، ایران.
2 استادیار گروه حسابداری،واحد بابل،دانشگاه آزاد اسلامی، بابل، ایران.
3 دانشیار گروه مدیریت، واحد بابل، دانشگاه آزاد اسلامی، بابل، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Audit quality is one of the most important issues in the field of auditing and capital markets. While maintaining the quality of auditing, auditors should strive to complete it within the timeframe set by the employer and the government and within the allotted budget. The auditor addresses audit quality and earning quality by emphasizing the moderating role of auditors' work stress.The hypotheses were tested using the statistical method of regression analysis with combined data using the information of 105 companies listed on the Tehran Stock Exchange during the years 2014 to 2019.
The first hypothesis of the research indicates that the auditor time pressure reduces Earning quality and therefore, based on the findings of the second hypothesis, the auditor time pressure reduces audit quality. Also, the result of the third hypothesis suggests that the auditors' work stress intensifies the negative relationship between the auditor's time pressure and Earning quality. Finally, according to the fourth hypothesis of the research, auditors' work stress intensifies the negative relationship between auditor time pressure and audit quality.
کلیدواژهها [English]