Document Type : Research Paper
Abstract
The main purpose of this study investigates the effect of audit quality in the financial statement fraud . This study investigates whether the risk of fraud in the financial statements of companies with higher audit quality has been reduced . In general , the higher audit quality in reducing the incidence of in the financial statements fraud of companies listed in Tehran Stock Exchange ( 48 companies’ fraud and 48 companies’ non -fraud ) the period 2008 to 2014 were reviewed . To test the hypotheses, research logistic regressions is used . results show a significant negative relationship between the audit firm size, audit industry specialization , the length of the auditor -client relationship , industry specialistaudit firms with long tenure and quality control point with the financial statement fraud which indicates that the Whatever , the higher the quality audit firms committing fraud in the financial statements less .
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