The investigation of effectiveness of corporate governance on quality of audit report in the views of independent auditors and financial managers of companies listed in Tehran stock exchange
Journal Title: Journal of Science and today’s world - Year 2013, Vol 2, Issue 6
Abstract
The present study examined the views of independent auditors and financial managers of companies listed in Tehran stock exchange in relation to the impact of the establishment of corporate governance on the quality of audit report. In order to examine the relationship between these variables, a descriptive field study method was employed. In this study, one of the statistical populations included 160 companies listed in Tehran stock exchange, excluding financial and investment intermediaries the other population included 317 independent auditors. Both of these populations were selected using simple random sampling methods. in order to gather the required information , a researcher made questionnaire was employed which examined the views on three factors including the impact of the internal auditors existence , the impact of the non-duty members of the board of directors existence and the impact of the auditing committees existence on the quality of audit report. Regarding the intended restrictions on selecting the companies data were studied for a five-year period, from 1385 to 1389. Information gathered using SPSS statistical methods. The results acquired using a single – sample t-test indicated that according to the independent auditors and financial managers, the establishment of corporate governance in companies listed in Tehran stock exchange could greatly affect the quality of audit report. The results also proved that the existence of internal auditing and auditing committee in companies could greatly increase the quality of audit report, but the existence of non-duty members of the board of the directors could not. Furthermore, using the t-test of independent groups indicated that the independent auditors, compared to the financial managers, consider the impact of the establishment of corporate governance on the quality of auditing report significant.
Authors and Affiliations
Maliheh Abdolahi Ahi , Hosain karimkhani
Keywords
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