The effect of security and complexity of accounting information on the quality of the auditor's report with the moderating role of independence and expertise of the auditor
1
Imam Hossein University, Faculty of Management and Accounting
2
, Department of Management and Economics, Imam Hossein Comprehensive University
Abstract
In this research, the impact of the security and complexity of accounting information on the quality of audit reports has been investigated from the perspective of auditors with the moderating role of auditor independence and expertise. The method of the present research is applied in terms of its purpose and analytical survey in terms of its nature and execution method because its information was collected by survey method. According to the topic of the research that examines the relationship between variables, the research is of the correlation type. The statistical population in this research includes the number of 2084 official auditors, Cochran's formula was used to determine the sample size, the stratified random sampling method is used to select the units of the studied society in the strata that are more homogeneous in terms of variables. are grouped so that their changes within the groups are less and after that a number of samples have been selected from each of the classes, 324 questionnaires were distributed and 210 questionnaires were received with a return rate of 65%. This number is enough to test research hypotheses using PLS-Smart - SPSS software. The reliability of the questionnaire was calculated using Cronbach's alpha coefficient and its value was higher than 0.70 for each dimension, which confirmed the research hypotheses.
moradi, S., & dehghani, M. A. (2023). The effect of security and complexity of accounting information on the quality of the auditor's report with the moderating role of independence and expertise of the auditor. Scientific journal of motaher auditing studies, 1(2), 115-144.
MLA
saeed moradi; moheb ali dehghani. "The effect of security and complexity of accounting information on the quality of the auditor's report with the moderating role of independence and expertise of the auditor". Scientific journal of motaher auditing studies, 1, 2, 2023, 115-144.
HARVARD
moradi, S., dehghani, M. A. (2023). 'The effect of security and complexity of accounting information on the quality of the auditor's report with the moderating role of independence and expertise of the auditor', Scientific journal of motaher auditing studies, 1(2), pp. 115-144.
VANCOUVER
moradi, S., dehghani, M. A. The effect of security and complexity of accounting information on the quality of the auditor's report with the moderating role of independence and expertise of the auditor. Scientific journal of motaher auditing studies, 2023; 1(2): 115-144.
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