The Impact of Auditor Type on Earnings Quality: Moderating Role of Audit Adjustments

September 9, 2025Judgment and Decision Making in Accounting فصلنامه فضاوت و تصمیم گیری در حسابداریOpen Access

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Key Points

This research aims to determine the impact of auditor type on earnings quality, focusing on the moderating role of audit adjustments.
Descriptive-correlational study design
Utilized financial data from 104 companies between 2014 and 2023
Analyzed relationships using multiple linear regression models
Using Big Four auditors generally leads to higher abnormal accruals and lower earnings quality (p<0.05).
At high levels of audit adjustments, Big Four auditors positively impact earnings quality, reducing profit deviations (p<0.05).
The influence of auditors on financial reporting quality depends on the informational context and the level of adjustments made.

Shows the influence of auditor type on earnings quality, suggesting the role of audit adjustments.

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Hajian et al. (2025) studied this question.

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