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Lari Dashtbayaz, Abbas, Salehi, Mahdi, Mousavi Shiri, Mahmoud. (1402). The Relationship Between Audit Expectation Gap and Audit Report Readability. , (), -. doi: 10.22059/ijms.2024.363047.676084
Abbas Lari Dashtbayaz; Mahdi Salehi; Mahmoud Mousavi Shiri. "The Relationship Between Audit Expectation Gap and Audit Report Readability". , , , 1402, -. doi: 10.22059/ijms.2024.363047.676084
Lari Dashtbayaz, Abbas, Salehi, Mahdi, Mousavi Shiri, Mahmoud. (1402). 'The Relationship Between Audit Expectation Gap and Audit Report Readability', , (), pp. -. doi: 10.22059/ijms.2024.363047.676084
Lari Dashtbayaz, Abbas, Salehi, Mahdi, Mousavi Shiri, Mahmoud. The Relationship Between Audit Expectation Gap and Audit Report Readability. , 1402; (): -. doi: 10.22059/ijms.2024.363047.676084

The Relationship Between Audit Expectation Gap and Audit Report Readability

Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies)
مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 18 بهمن 1402
نوع مقاله: Research Paper
شناسه دیجیتال (DOI): 10.22059/ijms.2024.363047.676084
نویسندگان
Abbas Lari Dashtbayaz1؛ Mahdi Salehi* 2؛ Mahmoud Mousavi Shiri3
1Economics and Administrative Sciences, Qaenat Branch, Islamic Azad University
2Professor of Accounting
3Department of Economics and Management University/Institution: Payamenoor University Town/City: Tehran
چکیده
The present study assesses the relationship between the audit expectation gap and reports' readability. The study method is descriptive-correlational based on released information from listed firms on the Tehran Stock Exchange during 2014-2020 using a sample of 128 firms (816 observations). The method used for hypothesis testing is panel data linear regression. The results from hypothesis testing show a negative and significant relationship between the audit expectation gap and audit report readability based on the text length index. However, no association exists between the total audit expectation gap and the report readability based on the Fog index.
کلیدواژه‌ها
audit expectation gap؛ audit report readability؛ illogical expectation gap
آمار
تعداد مشاهده مقاله: 62


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