Auditors’ Characteristics Audit Quality

موضوع مقاله : Auditors’ Characteristics Audit Quality

کلیات:

Auditors’ Characteristics Audit Quality and Auditors’ Job Satisfaction

Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran Arezoo Aghaei Chadegani* Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran
Abstract The aim of this study is to investigate the relationship between auditors’ characteristics such as independence, work experience and accountability with audit quality and also investigate the relationship between audit quality and auditors’ job satisfaction. This study applies survey method and for developing conceptual framework, library method and for collecting data, field method is used. This study utilized the questionnaires which are distributed among auditors in audit organization and other audit firms. For testing the research hypotheses, 149 questionnaires are collected and analyzed. The results show that there is not any significant relationship between auditor independence and audit quality. But, auditor work experience and accountability have effect on audit quality. Moreover, the results indicate that audit quality affects auditors’ job satisfaction. Keywords: Auditor independence; Auditor work experience; Accountability; Audit quality; Job satisfaction