Auditor size ،auditor remuneration ،auditor reputation and quality Audit: evidence from Tehran Stock Exchange

Audit quality is an essential factor for the validity of financial information. The aim of this study was to evaluate the effects of Audit Institution characteristics including: Auditor reputation , auditor's salary and Auditor size on Audit Quality. To accomplish this goal, a sample of ۱۰۶ companies was selected from the companies listed on the Tehran Stock Exchange for the years ۱۳۹۳-۱۴۰۰. Also, multiple regressions were used to analyze the data. The findings of this study show that auditor reputation, auditor size and audit fees have a negative and significant relationship with profit management. This result means that the characteristics of the audit institution have a direct relationship with the quality of the audit.

کلیدواژه ها:

audit quality ، auditor size ، audit fees ، auditor reputation