International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Audit warning test on the financial reporting quality

Document Type : Original Article

Authors
mohammad jafar Eslami zarei 1
mahmood samadi 2
Mohammad Reza Pourali 3
Mohammad Hadi Asgari 4
1 Ph.D student, Department of Accounting, TonekabonBranch, Islamic Azad University, Tonekabon, Iran.
2 Assistant Professor, Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
3 Associate Professor, Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran.
4 Associate Professor, Department of Business Management, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran.
10.30495/ijfma.2023.70190.1934
Abstract
Audit profession is one of the most structured and disciplined profession in the world. Due to the type and nature of its provided services, it has special credit and reliability. Therefore, this research aimed to study the audit warning effect on the financial reporting quality of auditors working in audit organizations. This study is practical in goal and descriptive-analytical in data gathering. The statistical population of the study is auditors working in audit organization in Tehran, 155 of whom were selected as the sample of this research and the sampling method was non-probability. The data collection tool of the study is questionnaire. Smart PLS and Spss were used to analyze the data from the questionnaire. The results of hypothesis tests indicated that audit warning has significant positive effect on the dimensions of the financial reporting quality. Therefore, to reinforce the auditors' financial reporting quality, it is suggested that directors of the audit organizations pay special attention to reinforce warning, mental norms and perceived behavioral control in their auditors.
Keywords
financial reporting quality
audit warning
the planned behavior theory
auditor
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