1
Assistant Prof accounting, Shahid Bahonar University of kerman, kerman, Iran
2
MSc. accounting, Shahid Bahonar University of Kerman, Kerman, Iran
3
MSc. accounting, University of Semnan, Semnan, Iran
Abstract
The main purpose of this paper is investigating the effect of quality audit on the accounting information quality and information uncertainty. The audit quality is measured by the observable variables of the type of audit opinion, audit size and the audit tenure, and the measurement of the variables of the accounting information quality is done using the variables of earnings persistence, accruals quality and investors’ response to earnings. Three variables such as volatility of stock returns, dispersion and forecast earning error per share are considered based on the principal component analysis method to quantify of information uncertainty. To achieve this goal, Statistical sample of this study consists of 819 companies listed in the Tehran Stock Exchange during 2008-2016. The research results showed that increasing the quality of audit results in improving the quality of accounting information and reducing the information uncertainty. Also, the results of the study showed that the type of the audit’s report is more suitable criteria for measuring audit quality among the criteria for measuring the quality of the audit.
shamsaddini,K. , Jokar,H. and daneshi,V. (2018). Investigating the effect of the quality audit on the accounting information quality and information uncertainty. Operational and Performance Research in Accounting and Auditing, 1(4), 123-154.
MLA
shamsaddini,K. , , Jokar,H. , and daneshi,V. . "Investigating the effect of the quality audit on the accounting information quality and information uncertainty", Operational and Performance Research in Accounting and Auditing, 1, 4, 2018, 123-154.
HARVARD
shamsaddini K., Jokar H., daneshi V. (2018). 'Investigating the effect of the quality audit on the accounting information quality and information uncertainty', Operational and Performance Research in Accounting and Auditing, 1(4), pp. 123-154.
CHICAGO
K. shamsaddini, H. Jokar and V. daneshi, "Investigating the effect of the quality audit on the accounting information quality and information uncertainty," Operational and Performance Research in Accounting and Auditing, 1 4 (2018): 123-154,
VANCOUVER
shamsaddini K., Jokar H., daneshi V. Investigating the effect of the quality audit on the accounting information quality and information uncertainty. Oper. Perform. Res. Acc. Audit., 2018; 1(4): 123-154.
