دانشگاه آزاد اسلامی واحد علوم و تحقیقات

 آمار

تعداد نشریات50
تعداد شماره‌ها2,168
تعداد مقالات20,047
تعداد مشاهده مقاله23,640,358
تعداد دریافت فایل اصل مقاله21,726,719
Bakhshi, Majid, Azinfar, Kaveh, NabaviChashmi, SeyedAli. (1400). Investigating the effect of auditor time pressure on Earning quality with emphasis on the role of auditors' tenure. , 6(21), 157-165.
Majid Bakhshi; Kaveh Azinfar; SeyedAli NabaviChashmi. "Investigating the effect of auditor time pressure on Earning quality with emphasis on the role of auditors' tenure". , 6, 21, 1400, 157-165.
Bakhshi, Majid, Azinfar, Kaveh, NabaviChashmi, SeyedAli. (1400). 'Investigating the effect of auditor time pressure on Earning quality with emphasis on the role of auditors' tenure', , 6(21), pp. 157-165.
Bakhshi, Majid, Azinfar, Kaveh, NabaviChashmi, SeyedAli. Investigating the effect of auditor time pressure on Earning quality with emphasis on the role of auditors' tenure. , 1400; 6(21): 157-165.

Investigating the effect of auditor time pressure on Earning quality with emphasis on the role of auditors' tenure

International Journal of Finance & Managerial Accounting
دوره 6، شماره 21، تیر 2021، صفحه 157-165  XML اصل مقاله (610.25 K)
نوع مقاله: Original Article
نویسندگان
Majid Bakhshi1؛ Kaveh Azinfar email 2؛ SeyedAli NabaviChashmiorcid 3
1Ph.D. Student in Accounting, Babol Branch, Islamic Azad University,Babol, Iran.
2Assistant Professor of accounting, Babol Branch, Islamic Azad University,babol, Iran
3Associate Professor of Financial Management, Babol Branch, Islamic Azad University, Babol, Iran.
چکیده
The present study was an attempt to explain the effect of time pressure on auditors on earnings quality, with an emphasis on the adjusting role of the auditor tenure. For this applied research, a descriptive-correlational method was used. Theoretical basis and statistical data of the study were collected using desk and field studies from 2014 to2019. Data of 105 companies were collected from capital market companies (Tehran Stock Exchange) as a statistical sample, through systematic elimination. The research hypotheses were tested using regression analysis statistical method with combined data at a level of 5% error using EViews. The results of the data analysis indicated that the time pressure on auditors reduces the earnings quality. In addition, the result of the second hypothesis indicated that the auditor tenure intensifies the negative relationship between the time pressure on auditors and earnings quality. In other words, increased time pressure on the auditor decreases earnings quality. The probable reason is that when auditors are under time pressure, the legal requirements of work, the exercise of strict control by supervisors, and the requirements of employers, in other words, they are under workload pressure, auditors will have far more unethical decisions and behaviors.
کلیدواژه‌ها
Auditor Tenure؛ Earnings Quality؛ Auditor Time Pressure
مراجع
  • Azizkhani, M., Hashemian, S. (2012). Examining the Behavior Pattern of Independent Auditors in Facing Time Budget Pressure using Motivational Theory. The First Regional Conference on New Approaches to Accounting and Auditing, Islamic Azad University, Bandar Gaz Branch.
  • Barzideh, F., Kheirollahi, M. (2011). Accountability, Time Pressure and Concealment of Audit Evidence. Journal of Audit Science, 11(45), 4-27.
  • Bates, H. L., Ingram, R. W. Reckers, M. J. (1982). Auditor-client affiliation: the impact on “materiality” (a study of the effect of auditor rotation on materiality judgments). Journal of Accountancy, 60-63.
  • Cook, E., Kelley, T. (1991). An international comparison of time budget pressures: the United States and New Zealand. The Woman CPA, 53(2), 25-30.
  • Copley P., Doucet, M. (1993). Auditor Tenure, Fixed Fee Contracts, and the Supply of Substandard Single Audits. Public Budgeting & Finance. 13(3), 23-36.
  • Coram, P., Ng, J., Woodliff, D. (2003), A survey of time budget pressure and reduced audit quality among Australian auditors, Australian Accounting Review, 13(1), 38-45.
  • Geiger, M. A., & Raghunandan, K. (2002). Auditor tenure and audit reporting failures. Auditing: A Journal of Practice & Theory, 21(1), 67–78.
  • Ghosh, A., Moon, D. (2005). Auditor tenure and perceptions of audit quality. The Accounting Review, 80(2), 585–612.
  • Glover, S. M. (1997). The influence of time pressure and accountability on auditors’ processing of non-diagnostic information. Journal of Accounting Research, 35(2), 213-226.
  • Gul, F., Jaggi, B., Krishnan, G. (2007). Auditor independence: Evidence on the joint effects of auditor tenure and nonaudit fees. Auditing: A Journal of Practice and Theory, 26(2), 117-142.
  • Johnson, V. E., Khurana, I. K., Reynolds, J. K. (2002). Audit‐firm tenure and the quality of financial reports. Contemporary Accounting Research, 19(4), 637–660.
  • Karami, G., Bazrafshan, A., Mohammadi, A. (2011). Investigating the Relationship between the Auditor's tenure and Earnings Management. Journal of Audit Science, 2(4), 65-82.
  • Lambert, T.A. Jones, L., Brazel, J. F., Scott Showalter, D. (2017). Audit time pressure and earnings quality: An examination of accelerated filings, Accounting, Organizations and Society, 55(8), 50-66
  • Low, K. Y., Tan, H. (2011). Does time constraint lead to poorer audit performance? effects of forewarning of impending time constraints and instructions. Auditing: A Journal of Practice & Theory, 30(4), 173–190.
  • Manry, D., Mock, T., Turner, J. (2008). Does increased audit partner tenure reduce audit quality? Journal of Accounting, Auditing & Finance, 23, 553-572
  • McNamara, S. M. dan Liyanarachchi, G. A. (2008). Time Budget Pressure and Auditor Dysfunctional Behaviour Within an Occupational Stress Model. Accountancy Business and the Public Interest, 7(1), 132-147.
  • Mehrani, S. (2001). Investigating the Effect of Time Budget Pressure on the Behavior of Independent Auditors. Ph.D. Dissertation in Accounting, University of Tehran.
  • Mehrani, S., Naimi, M. (2003). Ethical Theory and the Effect of Time Budget Pressure on the Behavior of Independent Auditors. Auditing and Accounting Review, 32, 43-61.
  • Myers, J.N., Myers, L.A., Omer, T.C. (2003). Exploring the term of the auditor–client relationship and the quality of earnings: A case for mandatory auditor rotation?. The Accounting Review, 78(3), 779–799.
  • Otley, D.T., Pierce, B.J. (1996). The Operation of Control Systems in Large Audit Firms. Auditing: A Journal of Practice and Theory, 15(2), 65 - 84.
  • Schiper, K. Vincent, L. (2003). earnings quality. accounting horizons, supplement, 97-110.
  • Shadabi, Z., Sheikhi Gorjan, M., Panahi, D. (2019). Examining the Effect of Time Pressure on the Auditor on the Quality of Financial Reporting with an Emphasis on the Auditor's Tenure. Journal of Accounting and Management Vision, 2(12), 77-90.
  • Svanberg, J., Ohman, P. (2013). Auditors’ time pressure: does ethical culture support audit quality. Managerial Auditing Journal, 28(7), 572-591
  • Vanstraelen, A. (2000). Impact of renewable long-term audit mandates on audit quality. European Accounting Review, 9(3), 419-42.
  • Wal, C.K., May, T.G., Ye, T.S., Yuan, T.S., Mun, Y.Y. (2013). The relationship between work stress and auditors’ job performance, M. A. Thesis in Accounting, University Tunku Abdul Rahman.
  • Yang, L., Brink, A. G., Wier, B. (2018), The impact of emotional intelligence on auditor judgment. International Journal of Auditing, 22(1), 83- 97
آمار
تعداد مشاهده مقاله: 158
تعداد دریافت فایل اصل مقاله: 196


سامانه مدیریت نشریات علمی. قدرت گرفته از سیناوب