نویسنده
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
In this paper, I have determined the impact of different factors on unqualified audit report over a 7- year period in 56 firms on Tehran Stock Exchange. I have found a significant relation between management performance , ownership change, privatization of auditing , opinion shopping, audit change and client size with unqualified audit report. There is a positive relation between all variables except client size with unqualified audit report in the study sample. The results of this study show that privatization of auditing market has increased audit change and it has decreased qualified audit report, and therefore, this could make opinion shopping phenomenon in auditing market. Outcomes of the research show that competition in auditing could increase unqualified audit report.
کلیدواژهها [English]
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