Document Type : Research Paper
Abstract
Auditing with high quality improves the credibility of accounting information provided by companies and gives opportunity to the users, particularly investors, for analyzing financial situation and financial function of such companies with high reliability. For this reason, the quality of auditing is of great importance. Therefore, the purpose of this research is to investigate the relationship between the characteristics of audit firms as well as audit partners and audit quality. The population of the study consists of companies listed in Tehran Stock Exchange. To test the hypothesis, we used relevant information about 141 companies during the period of 2007-2013. The information was examined using multiple regressions analysis and Eviews software. Results show that there is a significant positive relationship between specialism of audit firm as well as partners' experience and audit quality. Also there is a significant negative relationship between audit firm size and audit quality. Finally, there is no significant relationship between audit firm reputation and audit quality.
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