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The effect of audit task complexity on audit effort
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Karim Imani1    , Hossein Fakhari * 2 |
1- Department of Accounting, University of Mazandaran, Babolsar, Iran.
2- University of Mazandaran |
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Abstract: (2386 Views) |
Audit effort as a measure of audit quality has taken an important part of audit research. In explaining the factors affecting it, the audit task complexity is one of the factors that plays an important role. Therefore, the purpose of this research is to investigate the effect of audit task complexity on audit effort. In this regard, the information related to 119 companies admitted to the Tehran Stock Exchange during the years 2011 to 2020has been collected, and by presenting a new model of measuring audit task complexity work, its effect on audit effort was tested through composite data using a panel method. The research findings have shown that the audit task complexity has positive effect on audit effort. These findings can be beneficial for audit institutions in terms of planning and allocating audit resources as well as determining audit fees. In addition, the findings can help to increase the effectiveness and efficiency and ultimately the quality of the audit.
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Article number: 3 |
| Keywords: Audit Task Complexity, Audit Effort, Comprehensive Measurement Model of Audit Task Complexity. |
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Full-Text [PDF 545 kb]
(98 Downloads)
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Type of Study: Research |
Subject:
Special
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