To study the effect of audit market concentration on auditors' job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies

Advances in Mathematical Finance and Applications

مقاله 8، دوره 5، شماره 1، فروردین 2020، صفحه 113-128   

نوع مقاله: Research Paper

شناسه دیجیتال (DOI): 10.22034/amfa.2019.584584.1175

نویسندگان

Farhan Bengoriz¹؛ narges Khosravipoor^{* 2}؛ Nurooz Noroolahzadeh²

¹Department of Accounting, Kish International Branch, Islamic Azad University, Kish Island, Iran

²Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran

چکیده

Audit market concentration causes to decrease the scope of companies' au-thorities for selecting the audit institutions but instead it increases the power of auditors' market that it turns, leads to a decrease in quality and an increase in auditors' stress. The purpose of the present research is to study the effect of audit market concentration on auditors's job stress and audit quality of Tehran Stock Exchange (TSE) Listed Companies performed on a total of 97 companies between the years of 2013-2017. In order to evaluate the audit market concentration, the ratio of company's audit fees to total industry audit fees was used. The Accruals Quality model was also used to evaluate the audit quality. The results of the study showed that the audit market concentration had a negative and significant effect on the audit quality so that with the increase in audit market concentration, the audit quality is decreased. Also it was found that the audit market concentration had a posi-tive and significant effect on the auditors' job stress: it means that the in-crease of concentration on audit market as a result of time pressure can in-crease the auditors' job stress and thus the risk of financial statement assess-ment.

کلیدواژه‌ها

Auditors' Stress؛ Audit Market Concentration؛ Audit Quality

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