The effect of board characteristics on modified audit opinion
Publish Year: 1403
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_NASME-7-1_006
تاریخ نمایه سازی: 30 بهمن 1402
Abstract:
The board of directors, represented by the company's shareholders, supervises and controls the company. In the governance of the company, which is efficient and responsible for all those who communicate with the stakeholders, it is the director who is responsible for coordination and ensures the existence of culture and proper atmosphere in the system. The purpose of this research is to study the effect of the characteristics of the board of directors on the modified audit opinion of the company. The output of this research is limited to the years ۲۰۱۳-۲۰۲۰, and this research has one main hypothesis and four sub-hypotheses. The purpose of the research is applied research, and the research method is correlational in nature. The research was done in inductive analogical reasoning and panel elimination was used to analyze the hypotheses. The results of the research hypothesis test showed that the size of the board of directors has a positive and significant effect on the modified audit opinion of the company. Board independence has a negative and significant impact on the modified audit opinion. However, the impact of tenure and gender diversity on the modified audit opinion is not significant.
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Authors
Majid Moradi
Assistant Professor of Accounting, Saveh Branch, Islamic Azad University, Saveh, Iran
Abdolrahman Abolghasemi
M.A. in Accounting, Arak Branch, Islamic Azad University, Arak, Iran
Hadis Aghaei
M.A. in Accounting, Nasser Khosrow Institute of Higher Education, Saveh, Iran
Samaneh Dastkhat Ghashti
M.A. in Accounting, Nasser Khosrow Institute of Higher Education, Saveh, Iran
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