Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/275187 
Erscheinungsjahr: 
2023
Quellenangabe: 
[Journal:] Journal of Risk and Financial Management [ISSN:] 1911-8074 [Volume:] 16 [Issue:] 2 [Article No.:] 119 [Year:] 2023 [Pages:] 1-22
Verlag: 
MDPI, Basel
Zusammenfassung: 
This paper investigates the relationship between social capital and auditor's performance in Iranian listed firms. The sample included 128 firms on the Tehran Stock Exchange from 2014 to 2020. The research method was descriptive-correlational, and the relationship between research variables was explained using regression models based on the panel data. The results illustrated that social capital positively correlates with auditor performance and Audit report quality. In other words, social capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit report lag. Therefore, society's influential assets, social capital, and audit report quality strongly influence the auditor's performance. The auditor's performance affects the probability of discovery and reporting material errors and misstatements. Therefore, recognizing influential factors on auditors' performance can improve the quality of audit reports.
Schlagwörter: 
audit expectation gap
audit opinion shopping
audit performance
audit report lag
audit report quality
internal control weakness
social capital
Persistent Identifier der Erstveröffentlichung: 
Creative-Commons-Lizenz: 
cc-by Logo
Dokumentart: 
Article

Datei(en):
Datei
Größe
425.45 kB





Publikationen in EconStor sind urheberrechtlich geschützt.