چکیده مقاله
The purpose of this study is to investigate the effect of audit firm ranking on modified audit opinion The population of this study includes companies listed on the Tehran Stock Exchange in the period of 2011 to 2018 and research sample includes 127 companies that have been selected by elimination method Also in this research, panel data and regression method are used to estimate the model The obtained data have been analyzed in two descriptive and inferential methods The results of testing research hypotheses and regression model showed that the ranking of audit firms has a direct and significant effect on the modified audit opinions
کلیدواژهها
نویسندگان
Shahrzad Aghamohammadi
Department of Accounting, Feizoleslam Institute of Higher Education, khominishahr, Iran
Arezoo Aghaei Ghadegani
Department of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran
شیوه ارجاع
Aghamohammadi, Shahrzad and Aghaei Ghadegani, Arezoo,1400,Investigating the Effect of Audit Firm Ranking on Modified Audit opinion,1st international conference on the mutation of management science, economics and accounting,Sari
ارائهشده در
مجموعه مقالات اولین کنفرانس بین المللی جهش علوم مدیریت، اقتصاد و حسابداری19 اسفند 1400 · ساری