Investigating the role of audit time pressure on dividend quality in companies listed in Stock Exchange of Tehran

Detalhes bibliográficos
Autor(a) principal: Sourmeiy, Soulmaz
Data de Publicação: 2022
Outros Autores: Mashhadi Khodadadi, Ali, Khaki, Iman, Momeni, Mohammad Taghi
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET)
Texto Completo: https://periodicos.ufsm.br/reget/article/view/43412
Resumo: The present study investigated the role of audit time pressure on dividend quality in listed companies in Stock Exchange of Tehran. Auditors are often pressured to set time budgets. Due to the increasing importance of audit firms for achieving time budgets as a measure of effectiveness, their difficulties in measuring audit effectiveness, the potential conflict between doing the right things and control costs for high quality audits have intensified. In order to study the aforementioned subject, the statistical population of the audit firms of the member of the Society of Certified Public Accountants within the city of Tehran was determined and the required data were collected from these institutes by random sampling. Durbin–Watson statistic method and correlation with Eviews software were also used to test the research hypotheses. The results indicated that audit time pressure has a significant effect on dividend quality.
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spelling Investigating the role of audit time pressure on dividend quality in companies listed in Stock Exchange of TehranInvestigando o papel da pressão do tempo de auditoria na qualidade de dividendos nas empresas listadas na bolsa de valores de TeerãThe present study investigated the role of audit time pressure on dividend quality in listed companies in Stock Exchange of Tehran. Auditors are often pressured to set time budgets. Due to the increasing importance of audit firms for achieving time budgets as a measure of effectiveness, their difficulties in measuring audit effectiveness, the potential conflict between doing the right things and control costs for high quality audits have intensified. In order to study the aforementioned subject, the statistical population of the audit firms of the member of the Society of Certified Public Accountants within the city of Tehran was determined and the required data were collected from these institutes by random sampling. Durbin–Watson statistic method and correlation with Eviews software were also used to test the research hypotheses. The results indicated that audit time pressure has a significant effect on dividend quality.O presente estudo investigou o papel da pressão do tempo de auditoria na qualidade dos dividendos nas empresas listadas na Bolsa de Valores de Teerã. Os auditores são frequentemente pressionados a definir orçamentos de tempo. Devido à crescente importância das firmas de auditoria para atingir orçamentos de tempo como uma medida de eficácia, suas dificuldades em medir a eficácia da auditoria, o potencial conflito entre fazer as coisas certas e controlar os custos para auditorias de alta qualidade se intensificaram. Para estudar o assunto acima, foi determinada a população estatística das firmas de auditoria da sociedade da Sociedade de Contadores Públicos Certificados na cidade de Teerã e os dados necessários foram coletados desses institutos por amostragem aleatória. O método estatístico de Durbin-Watson e a correlação com o software Eviews também foram utilizados para testar as hipóteses de pesquisa. Os resultados indicaram que a pressão do tempo de auditoria tem um efeito significativo na qualidade dos dividendos.Universidade Federal de Santa Maria2022-08-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://periodicos.ufsm.br/reget/article/view/4341210.5902/2236117043412Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental; REGET 2020-1; e35Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental; REGET, v. 24, 2020. Publicação Contínua; e352236-11702236-1170reponame:Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET)instname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMenghttps://periodicos.ufsm.br/reget/article/view/43412/pdfhttps://periodicos.ufsm.br/reget/article/view/43412/htmlCopyright (c) 2020 Revista Eletrônica em Gestão, Educação e Tecnologia Ambientalhttp://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessSourmeiy, SoulmazMashhadi Khodadadi, AliKhaki, ImanMomeni, Mohammad Taghi2023-12-11T15:23:20Zoai:ojs.pkp.sfu.ca:article/43412Revistahttps://periodicos.ufsm.br/regetPUBhttps://periodicos.ufsm.br/reget/oaimarcelobdarosa@gmail.com||reget.ufsm@gmail.com2236-11702236-1170opendoar:2023-12-11T15:23:20Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET) - Universidade Federal de Santa Maria (UFSM)false
dc.title.none.fl_str_mv Investigating the role of audit time pressure on dividend quality in companies listed in Stock Exchange of Tehran
Investigando o papel da pressão do tempo de auditoria na qualidade de dividendos nas empresas listadas na bolsa de valores de Teerã
title Investigating the role of audit time pressure on dividend quality in companies listed in Stock Exchange of Tehran
spellingShingle Investigating the role of audit time pressure on dividend quality in companies listed in Stock Exchange of Tehran
Sourmeiy, Soulmaz
title_short Investigating the role of audit time pressure on dividend quality in companies listed in Stock Exchange of Tehran
title_full Investigating the role of audit time pressure on dividend quality in companies listed in Stock Exchange of Tehran
title_fullStr Investigating the role of audit time pressure on dividend quality in companies listed in Stock Exchange of Tehran
title_full_unstemmed Investigating the role of audit time pressure on dividend quality in companies listed in Stock Exchange of Tehran
title_sort Investigating the role of audit time pressure on dividend quality in companies listed in Stock Exchange of Tehran
author Sourmeiy, Soulmaz
author_facet Sourmeiy, Soulmaz
Mashhadi Khodadadi, Ali
Khaki, Iman
Momeni, Mohammad Taghi
author_role author
author2 Mashhadi Khodadadi, Ali
Khaki, Iman
Momeni, Mohammad Taghi
author2_role author
author
author
dc.contributor.author.fl_str_mv Sourmeiy, Soulmaz
Mashhadi Khodadadi, Ali
Khaki, Iman
Momeni, Mohammad Taghi
description The present study investigated the role of audit time pressure on dividend quality in listed companies in Stock Exchange of Tehran. Auditors are often pressured to set time budgets. Due to the increasing importance of audit firms for achieving time budgets as a measure of effectiveness, their difficulties in measuring audit effectiveness, the potential conflict between doing the right things and control costs for high quality audits have intensified. In order to study the aforementioned subject, the statistical population of the audit firms of the member of the Society of Certified Public Accountants within the city of Tehran was determined and the required data were collected from these institutes by random sampling. Durbin–Watson statistic method and correlation with Eviews software were also used to test the research hypotheses. The results indicated that audit time pressure has a significant effect on dividend quality.
publishDate 2022
dc.date.none.fl_str_mv 2022-08-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufsm.br/reget/article/view/43412
10.5902/2236117043412
url https://periodicos.ufsm.br/reget/article/view/43412
identifier_str_mv 10.5902/2236117043412
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://periodicos.ufsm.br/reget/article/view/43412/pdf
https://periodicos.ufsm.br/reget/article/view/43412/html
dc.rights.driver.fl_str_mv Copyright (c) 2020 Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental
http://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2020 Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental
http://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
text/html
dc.publisher.none.fl_str_mv Universidade Federal de Santa Maria
publisher.none.fl_str_mv Universidade Federal de Santa Maria
dc.source.none.fl_str_mv Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental; REGET 2020-1; e35
Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental; REGET, v. 24, 2020. Publicação Contínua; e35
2236-1170
2236-1170
reponame:Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET)
instname:Universidade Federal de Santa Maria (UFSM)
instacron:UFSM
instname_str Universidade Federal de Santa Maria (UFSM)
instacron_str UFSM
institution UFSM
reponame_str Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET)
collection Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET)
repository.name.fl_str_mv Revista Eletrônica em Gestão Educação e Tecnologia Ambiental (REGET) - Universidade Federal de Santa Maria (UFSM)
repository.mail.fl_str_mv marcelobdarosa@gmail.com||reget.ufsm@gmail.com
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