بررسی تأثیر رتبه مؤسسات حسابرسی بر اظهار نظر تعدیل شده حسابرس

موضوع مقاله : بررسی تأثیر رتبه مؤسسات حسابرسی بر اظهار نظر تعدیل شده حسابرس

کلیات:

بررسی تأثیر رتبه مؤسسات حسابرسی بر اظهار نظر تعدیل شده حسابرس

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 2011 to 2018 and research sample includes 127 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.