Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the Relationship between Auditor Opinion and Risk Management with Credit Rating of Companies Listed in Tehran Stock Exchange

Document Type : Original Article

Authors
jamileh heidaraee
farzin khoshkar 1
davod gorji zadeh 2
1 University of Nasser Khosro Saveh
2 iau
Abstract
Credit rating has been one of the topics of interest to researchers. The purpose of this study is to investigate the relationship between auditor Opinion and risk management with the credit rating of companies listed on the Tehran Stock Exchange. The information from this study is taken from the financial statements of 138 companies during the period 1391-1398. The research is applied in terms of purpose; in terms of nature and content it is a correlation type. Multiple regression based on panel data analysis (panel data) was used to test the relationship between variables and the significance of the model the results showed that there is a positive and significant relationship between the auditor's opinion and the credit rating of companies listed on the Tehran Stock Exchange. Also, there is a positive and significant relationship between risk management and credit rating of companies listed on the Tehran Stock Exchange.
Keywords
Auditor Opinion
Risk Management
Credit Rating