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Mohammad Hossein Nabatdoust Baghmisheh , Heydar Mohammad Zadehsaleteh,
Volume 2, Issue 3 (8-2020)
Abstract
Audit quality is an important issue in the world today And the impact of audit quality on a variety of factors discussed in the effect of audit quality on the comparability of financial statements were examined. To reach this goal using a sample of 113 companies listed in Tehran Stock Exchange 678 Views years 1386 to 1391 were examined to test the hypothesis. In this research, audit quality using a standard 5-figure tax distortions, distortions legal discovery, discovery distortions in accounting estimates, Discover distortions in accounting practices, and explore other distortions measured. The results show a significant relationship between audit quality and comparability of financial statements there.
