Investigating the Effect of Audit Firm Ranking on Modified Audit opinion
Publish place: 1st international conference on the mutation of management science, economics and accounting
Publish Year: 1400
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:
MMEA01_0280
تاریخ نمایه سازی: 23 خرداد 1401
Abstract:
The purpose of this study is to investigate the effect of audit firm ranking on modified audit opinion. The population of this study includes companies listed on the Tehran Stock Exchange in the period of ۲۰۱۱ to ۲۰۱۸ and research sample includes ۱۲۷ companies that have been selected by elimination method. Also in this research, panel data and regression method are used to estimate the model. The obtained data have been analyzed in two descriptive and inferential methods. The results of testing research hypotheses and regression model showed that the ranking of audit firms has a direct and significant effect on the modified audit opinions.
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Authors
Shahrzad Aghamohammadi
Department of Accounting, Feizoleslam Institute of Higher Education, khominishahr, Iran
Arezoo Aghaei Ghadegani
Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran