Document Type : Review article
Author
Almikarbordi University
Abstract
Information transparency and timely and accurate information provision by companies is one of the most important factors affecting the achievement of an efficient capital market. Therefore, we set out to find the relationship between information disclosure and audit quality as well as managers' decision-making. Results The basic research models of this collection showed that the quality of information disclosure has a significant and positive effect on audit quality as well as managers' decision-making, that is, increasing the volume of transactions. This article seeks evidence about the views of auditors, accountants, investors, and bank creditors on performing non-audit services and its effect on audit quality. This basic research of this collection, taking into account the professional code of conduct of the Iranian Certified Public Accountants Society, seeks to provide necessary guidance to standard-setters in prohibiting or restricting the performance of certain non-audit services and the amount of non-audit fees. The purpose of this study is to examine the impact of the audit department on the quality of auditing accounting information and information uncertainty. The basic research examines the relationship between audit effort and audit quality from the perspective of the audit process and audit results. The results show that audit effort significantly increases the likelihood of audit adjustments, which prevents positive earnings management and improves the quality of audited financial statements.
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