The effects of Audit Firm Size, Auditor Tenure Period and Auditor Specialization in Industry on Audit Quality Najafzadeh Amir1, Garkaz Mansour2,* 1Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran 2Department of Accounting, Aliabad katoul Branch, Islamic Azad University, Aliabad Katoul, Iran *Corresponding Author
Online published on 6 September, 2014. Abstract The main aim of this study is to investigate the effect of audit firm characteristics on the quality of audit services during years 2007 to 2011. In this study, audit firm size, auditor specialization in industry and auditor tenure period are as independent variables and the level of discretionary accruals (an indicator of audit quality) is considered as the dependent variable. The results of 110 companies analysis over the studying period using multivariate regression at 95% confidence level showed that there is a direct relationship between audit firm size, auditor specialization in industry and auditor tenure period and the quality of audit services. Top Keywords Quality of audit services, auditor specialization in industry, audit firm size, auditor tenure period. Top |