Experimental test of the impact of information perception speed and on audit quality

Document Type : Original Article

Authors
Seyedmajid Raoofi 1
Mohammad Reza Vatan parast 2
Keyhan Azadi 3
Mehdi Meshki 4
1 Ph.D. student of accounting, Islamic Azad University, Qazvin, Iran.
2 Assistant Prof Department of Accounting group, Faculty of Management and Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
3 Assistant prof. of Accounting, Islamic Azad University, Rasht, Iran
4 Associate Professor, Finance, Payame Noor University, Rasht, Iran mhd.meshki@yahoo.com
Abstract
Relative compliance of employers' financial reports with current accounting standards approved by the auditor; It is called audit quality in the sense that there is no significant error. Auditors express their views on the continuity of the activity and the... Contained in the company's financial statements. Because the speed of information perception is one of the main components of qualitative characteristics related to information content; It is important to measure the speed of understanding information. Therefore, the aim of the present study is to test the effect of information speed on the quality of auditing. To achieve the research goal, the data of 87 sample companies were collected over an 8-year period from 2011 to 2018 and analyzed by descriptive-correlation analysis with multiple regression tests. To measure the audit quality of Kotari model et al. (2005) and the Di Franco et al. (2011) model was used to measure the speed of information perception. The results showed that the speed of understanding information on audit quality has a negative and significant relationship.
Keywords
Audit
quality. information perception
speed
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