The role of the characteristics of expertise, tenure, and the auditor's fee and its reflection on audit quality
DOI:
https://doi.org/10.31272/jae.i142.1033Keywords:
Auditor expertise, Auditor tenure, Auditor fee, Audit qualityAbstract
This research aims to know the role of the characteristics of experience, position, and auditor fees and their reflection on the quality of auditing in companies listed on the Iraqi Stock Exchange. For this purpose, a sample of 33 companies was selected from the companies listed on the Iraqi Stock Market, and by referring to the Central Bank. Al-Iraqi used the audited financial statements of these companies for the period from 2015 to 2020. In order to achieve the research objectives, a set of hypotheses were formulated, and the modified Jones model was used to determine the total accruals, which are an indicator of audit quality, and to test the research hypotheses, a multiple regression model was used, This was done by adopting the statistical program STATA, version 12, and the results showed that as the auditor’s service period increases, the quality of the audit increases. Also, the auditor’s fees and the auditor’s experience in the industry, which are important indicators for measuring audit quality, have a positive and significant impact on audit quality.
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