The effect of human resource situation on the audit quality in the audit firms

Document Type : Original Article


1 Ph.D Student of Accounting, Faculty of Management and Accounting, Shahid Beheshti university, Tehran, Iran.

2 Assistant Professor of Accounting, Faculty of Management and Accounting, Shahid Beheshti university, Tehran, Iran.

3 Associate Professor of Accounting, Faculty of Management and Accounting, Shahid Beheshti university, Tehran, Iran.


The purpose of the study is to examine the impact of human resource situation in audit firms on audit quality. The study population consisted of active personnel in audit firms, the statistical sample of the research was selected in terms of some criteria and the convenience sampling method (number of 384 people). The evaluating of human capital, Four indicators explore consists of technical and ethical characteristics, Hiring and application, training, promotion and remuneration. Data were collected using a questionnaire. To test the hypotheses, the multiple regression was used. The audit quality was measures by the nine different scales. The results showed that the training, promotion and remuneration of audit firms is significantly related to the level of audit quality, so that firms with appropriate staff leverage, provide a higher audit quality to clients. The results show that the training, promotion and remuneration are significantly different between the high-quality and low-quality audit firms, so that firms with appropriate staff leverage, provide a higher audit quality to clients. the relationship between higher age, technical and ethical characteristics, hiring and application procedure audit firm and audit quality was not found. This research provides valuable insights into the development of theoretical foundations of human capital in audit firms. This can help the audit profession and standards setters to make rules and regulations more practical.


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