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Compilation of the Model of Favorable Influencing Factors on the Readability of the Auditor's Report in Iran

    Authors

    • Mehdi Shajar 1
    • Mostafa Ghasemi 2
    • Abdolreza Mohseni 2

    1 Ph.D. Candidate in Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran

    2 Assistant Professor, Department of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran.

,

Document Type : Original Article

10.52547/jep.2023.229609.1118
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Abstract

One of the effects of the improvement in financial information disclosure systems in the capital markets is that the information disclosed in the annual reports includes many specialized terms and special notes as well as non-financial information, which has made them more complicated and incomprehensible. In this regard, the length of financial and audit reports has been increasing, and in this sense, the readability of these reports has emerged as a difficult problem, especially in today's era, we are facing an information explosion; Therefore, the economic effects of the readability of financial and audit reports have attracted the attention of legislators and researchers alike. Therefore, the purpose of this research is to develop a model of factors that positively influence the readability of the auditor's report in Iran. The investigated mechanisms include the risk management committee, political communication, and institutional shareholders, and the fog index was also used to measure the readability of the auditor's report. The statistical population of the research, after applying the desired restrictions, the number (1030 observation year-company) was selected in the time period of 2011 to 2020. The results of the research showed that the first and third dimensions (risk management committee and institutional shareholders) are effective in the readability of the auditor's report. These findings have important perspectives for various stakeholders such as the government, legislative and regulatory bodies, companies, and researchers. Based on this, it is suggested to the audit organization and the Tehran Stock Exchange Organization take the necessary measures regarding the formulation of rules and standards for the readability of audit and financial reports.

Keywords

  • Audit report readability
  • Risk management committee
  • Political communication
  • Institutional shareholders
  • Fog index
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International Journal of New Political Economy
Volume 4, Issue 2
October 2023
Files
  • XML
  • PDF 1.12 M
History
  • Receive Date: 24 November 2022
  • Revise Date: 22 June 2023
  • Accept Date: 01 July 2023
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How to cite
  • RIS
  • EndNote
  • Mendeley
  • BibTeX
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Statistics
  • Article View: 65
  • PDF Download: 47

APA

Shajar, M., Ghasemi, M., & Mohseni, A. (2023). Compilation of the Model of Favorable Influencing Factors on the Readability of the Auditor's Report in Iran. International Journal of New Political Economy, 4(2), -. doi: 10.52547/jep.2023.229609.1118

MLA

Mehdi Shajar; Mostafa Ghasemi; Abdolreza Mohseni. "Compilation of the Model of Favorable Influencing Factors on the Readability of the Auditor's Report in Iran". International Journal of New Political Economy, 4, 2, 2023, -. doi: 10.52547/jep.2023.229609.1118

HARVARD

Shajar, M., Ghasemi, M., Mohseni, A. (2023). 'Compilation of the Model of Favorable Influencing Factors on the Readability of the Auditor's Report in Iran', International Journal of New Political Economy, 4(2), pp. -. doi: 10.52547/jep.2023.229609.1118

VANCOUVER

Shajar, M., Ghasemi, M., Mohseni, A. Compilation of the Model of Favorable Influencing Factors on the Readability of the Auditor's Report in Iran. International Journal of New Political Economy, 2023; 4(2): -. doi: 10.52547/jep.2023.229609.1118

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