تاثير ويژگي‌هاي موسسه‌حسابرسي، هيئت مديره و كميته حسابرسي بر افشاي مسائل عمده حسابرسي شركت‌هاي پذيرفته‌شده در بورس اوراق بهادار تهران

The Impact of Audit Firm Characteristics,Board of Directors an‎d Audit Committee on Disclosure of Key Audit Matters of Listed Companies in Tehran Stock Exchange

حسابداري

Abstract With the increasing complexity of companies an‎d the necessity for greater transparency in financial reporting, independent auditing has attracted significant attention from stakeholders seeking reliable financial statements. As a recent regulatory response to improve audit report quality an‎d reduce information asymmetry, the Auditing Stan‎dard No. 701, titled “Communicating Key Audit Matters in the Independent Auditor’s Report,” was established. This study investigates the factors influencing the disclosure of key audit matters in companies listed on the Tehran Stock Exchange. To achieve this purpose, the study examines the impact of audit firm characteristics, board of directors’ attributes, an‎d audit committee effectiveness on the extent of KAM disclosure. The research sample consists of firms listed on the TSE from 2022 to 2024, comprising 168 firm-year observations. The data were analyzed using a Poisson regression model with robust stan‎dard errors. The empirical findings indicate a significant positive association between the audit firm’s grade an‎d the number of disclosed KAMs, supporting the perspective that higher-tier audit firms adopt a more conservative approach to mitigate litigation risk. Conversely, the results reveal an inverse relationship between auditor experience, board independence, audit committee financial expertise, audit committee meeting frequency, an‎d the volume of KAM disclosures. Ultimately, by clarifying the mechanisms governing auditor professional judgment, this research underscores the necessity of enhancing internal oversight quality to improve financial reporting. Keywords: Key Audit Matters, Audit Firm Grade, Audit Experience, Corporate Governance Mechanism

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