RT - Journal Article T1 - The impact of audit quality and on financial statement comparability JF - srpub YR - 2020 JO - srpub VO - 2 IS - 3 UR - http://sjamao.srpub.org/article-7-44-en.html SP - 17 EP - 26 K1 - Audit quality K1 - financial statements K1 - figure tax distortions K1 - distortions legal discovery. AB - 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. LA eng UL http://sjamao.srpub.org/article-7-44-en.html M3 10.29252/sjamao.2.3.17 ER -