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Issues in Business Management and Economics
Vol.1 (6), pp. 133-141, October 2013
ISSN 2350-157X
Article ID BM032, 009 pages
Copyright © 2014 Author(s) retain the copyright of this article. Author(s) agree that this article remain permanently open access under the terms of the Creative Commons Attribution License 3.0 International License

Original Research Paper

The relationship between the spatial distance of auditors and clients, and the quality of auditing in accepted companies in Tehran stock exchange

Accepted 30 September, 2013

Alipur Roqieh

Department of Accounting,Science and Research Branch of Kohgiloyeh and Boyerahmad,Islamic Azad University,Yasouj, Iran.

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Tel. : +989116533418


Effective factors of auditing from auditors’ point of view are factors which affect the discovery of financial statements or incentive of statement reports. One of these factors is the distance between auditor and client. In the present study, in order to investigate the role of the distance between auditors and clients in the quality of accepted audits of companies in Tehran stock exchange during 2006-2009, 50 questionnaires were distributed and after completion, data was extracted using non-parametric methods;  three distinct methods of the research were used to check the assumptions. The first method involves comparison of average obtained from variables indicator, the second method of analysis was ANOVA to determine correlations between the distance of variable under study and the third was using the correlation coefficient. The results of the study show that by reducing the spatial distance between the auditor and the client, financial information can be improved. Also, the distance of economic factors and information inconsistency between the auditor and client, blocks the ease of transfer of information and reports submitted by internal auditors’ information, and rated higher than reports submitted by the auditors.

Key words: Quality of auditing, data transmission, spatial distance between auditors and clients, accepted companies in Tehran stock exchange

Key words: