Explaining the Effective Factors on the Size of the Audit Institutions of the Iranian association of Certified Public Accountants

Document Type : Original Article

Authors

1 Ph.D. student in Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran

2 Assistant Professor, Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran.

3 Assistant Professor, Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran

Abstract

The size of auditing firms is one of the most important and controversial issues in the auditing profession Which is mentioned as one of the factors affecting the audit. The most important variable in audit research deals with the quality of the audit. The present study seeks to assess the determinants of the size of the audit firms of the Iranian Association of Certified public Accountants. The time period of the present study is from 1391 to 1397. The statistical population of this study is data related to 229 member institutes of the Iranian Association of Certified Public Accountants, including the amount of income, number of certified public accountants in employment, number of partners of audit firms, quality control score by the Iranian Association of Certified Public Accountants and stock exchange and securities organization ranking. The results show that quality control score, number of certified public accountants in employment, stock exchange rank of institutions and the number of partners of institutions affect the size of institutions. Also, the results of Granger’s causality test show that the quality control score of the Society of Certified Public Accountants is the reason for the ranking of auditing firms by the Tehran Stock Exchange and Securities Organization.

Keywords


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