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Department of accounting , qom Branch, Islamic Azad University, qom, Iran
Abstract
The purpose of the present study is to investigate the relationship between mandatory audit workflow and audit opinion selection in companies listed on the Tehran Stock Exchange. For this purpose, the financial information of 120 listed companies in Tehran Stock Exchange was examined using screening elimination method during 2011-2011. The selection criterion for the auditor's opinion, which is also a dependent variable of this study, is a virtual variable that is represented by the values of a hash. The value of one is set to zero for the accepted audit report. A virtual variable is also used to measure the forced rotation of the auditors (independent variable) such that if the dose changes over four consecutive years, the firm's auditor changes its value to zero and then zero. The research hypothesis was tested by logistic regression. The results indicate that Pejoush's hypothesis that "there is a relationship between compulsory audit workflow and audit opinion selection" was rejected.
Talkhabi,F. and saghaee,E. (2020). *Investigating the Relationship between Auditor Forced Circulation and Audit Opinion Selection in Tehran Stock Exchange Companies*. Journal of Accounting and Management Vision, 2(17), 54-62.
MLA
Talkhabi,F. , and saghaee,E. . "*Investigating the Relationship between Auditor Forced Circulation and Audit Opinion Selection in Tehran Stock Exchange Companies*", Journal of Accounting and Management Vision, 2, 17, 2020, 54-62.
HARVARD
Talkhabi F., saghaee E. (2020). '*Investigating the Relationship between Auditor Forced Circulation and Audit Opinion Selection in Tehran Stock Exchange Companies*', Journal of Accounting and Management Vision, 2(17), pp. 54-62.
CHICAGO
F. Talkhabi and E. saghaee, "*Investigating the Relationship between Auditor Forced Circulation and Audit Opinion Selection in Tehran Stock Exchange Companies*," Journal of Accounting and Management Vision, 2 17 (2020): 54-62,
VANCOUVER
Talkhabi F., saghaee E. *Investigating the Relationship between Auditor Forced Circulation and Audit Opinion Selection in Tehran Stock Exchange Companies*. Journal of Accounting and Management Vision, 2020; 2(17): 54-62.
