Master of Accounting, Qeshm International Branch, Islamic Azad University, Qeshm, Iran.
Abstract
The main purpose of this study is to investigate the effect of effective factors on the auditor's opinion in companies listed on the Tehran Stock Exchange. The statistical sample of this research includes 145 companies listed on the Tehran Stock Exchange, which has been studied in the period 1389 to 1399. In this research, multivariate regression model using combined data method has been used to test the hypotheses. The results showed that the size of the company affects the audit opinion. In addition, there was no evidence that the size of the auditing firm and the likelihood of bankruptcy risk affected the audit opinion.
salemi,E. (2022). Investigating the effect of effective factors on the auditor's opinion. Journal of Accounting and Management Vision, 5(64), 15-26.
MLA
salemi,E. . "Investigating the effect of effective factors on the auditor's opinion", Journal of Accounting and Management Vision, 5, 64, 2022, 15-26.
HARVARD
salemi E. (2022). 'Investigating the effect of effective factors on the auditor's opinion', Journal of Accounting and Management Vision, 5(64), pp. 15-26.
CHICAGO
E. salemi, "Investigating the effect of effective factors on the auditor's opinion," Journal of Accounting and Management Vision, 5 64 (2022): 15-26,
VANCOUVER
salemi E. Investigating the effect of effective factors on the auditor's opinion. Journal of Accounting and Management Vision, 2022; 5(64): 15-26.
