Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the Relationship between Auditor Specialization in Industry and Audit Quality in Companies Listed in Tehran Stock Exchange

Document Type : Original Article

Authors
yazdan rostami 1
elham saadatnia 2
fatemeh zandi gheimasi 2
seyedeh sara fatemi asl 2
1 Instructor of Islamic Azad University - Manager of Amroleh Accounting Pioneers Company - Member of Iran Accounting Association - Member of Iran Auditing Association
2 iau
Abstract
An audit is a systematic and regular process for collecting and impartially evaluating evidence of claims relating to economic activities and events, in order to determine the degree to which these claims comply with predetermined criteria and to report to stakeholders. The purpose of this study is to investigate the effect of auditor expertise in the industry on the audit quality of companies listed on the Tehran Stock Exchange. A hypothesis was formulated for this important point. Hypothesis examines the effect of auditor expertise in the industry on audit quality. For this purpose, data from 127 companies were examined. SPSS software version 23 was used for data analysis. The results of linear regression test of the research hypothesis showed that the effect of auditor specialization in the industry has a positive and significant effect on audit quality.
Keywords
Audit quality
auditor expertise in the industry
audit methods
companies listed on the Tehran Stock Exchange