Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The relationship between auditor rotation and disclosure of key audit issues with the quality of financial reporting in companies admitted to the Tehran Stock Exchange.

Document Type : Original Article

Authors
mohammad nasiri 1
masomeh zeinali 2
1 Assistant Professor, Department of Accounting and Management, Shabest branch, Islamic Azad University, Shabest, Iran.
2 Master's student in accounting, Shabest branch, Islamic Azad University, Shabest, Iran.
Abstract
The present study examines the relationship between auditor rotation and disclosure of key audit issues with the quality of financial reporting in companies listed on the Tehran Stock Exchange. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, two hypotheses were formulated and 145 companies were selected through systematic elimination sampling for the 8-year period between 1393 and 1400, and the data related to the research variables were collected in Excel using the software. Statistical analyzes were carried out. There is a significant inverse relationship between auditor turnover and the quality of financial reporting, and there is also a significant inverse relationship between the disclosure of key audit issues and the quality of financial reporting.
Keywords
Auditor rotation
disclosure of key audit issues
quality of financial reporting

Subjects