Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The Impact of Political Connections on Auditor Selection and Auditor Opinion in Companies Listed on the Tehran Stock Exchange

Document Type : Original Article

Authors
Mahdi Tahaghoghi Haj Ghorbani 1
Zohre Koohestanian 2
Seyede Sedighe Eslami 2
1 Accounting - Islamic Azad University - Mashhad- Iran
2 Accounting - Tabaran University - Mashhad - Iran
Abstract
This research investigates the influence of political connections on the selection of auditors and auditor opinions in companies listed on the Tehran Stock Exchange. The study, with a practical goal, employs a causal (post-event) research methodology. The statistical population of the research comprises all companies listed on the Tehran Stock Exchange, and a systematic elimination sampling method was used to select 121 companies as the research sample. The research was conducted over the period from 2017 to 2021. Data collection was carried out using library resources. Multiple regression analysis with panel data patterns was applied to test the first hypothesis, while logistic regression was used for the second hypothesis. The research findings indicate a significant and negative impact of political connections on auditor opinions. Additionally, the influence of political connections on the selection of independent auditors is also found to be significant and negative.Keywords: Political Connections, Auditor Selection, Auditor Opinion, Tehran Stock Exchange
Keywords
Keywords
Political Connections
Auditor Selection
Auditor Opinion
Tehran Stock Exchange
Subjects