लेखांकन और वित्तीय अध्ययन अकादमी जर्नल

1528-2635

अमूर्त

Audit Report Tone and Audit Expectation Gap

Abbas Lari Dashtbayaz, Mahdi Salehi, Mahmoud Mousavi Shiri

 Purpose –This paper aims to assess the relationship between an audit report tone and the audit expectation gap.

Design/Methodology/Approach– The procedure of the study is descriptive-correlation based on information released from listed firms on the Tehran Stock Exchange during 2013-2019 using a sample of 128 firms (816 observations). The method used for hypothesis testing is linear regression using panel data.

Findings –The results testing show a negative and significant relationship between audit report tone and audit expectation gap.

Originality/value – Since the present study was carried out in an emergent financial market, like Iran, with a highly competitive audit market to figure out the relationship between audit report tone and audit expectation gap, it can provide helpful information in this field the readers.