نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی کارشناسی ارشد حسابداری دانشگاه آزاد اسلامی واحد علوم وتحقیقات تهران (نویسنده مسئول)
2 استادیار گروه حسابداری دانشگاه آزاد اسلامی واحد علی آباد کتول
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The aim of this research is to investigate relationship between management change and audit opinion at private sector of auditing market. Research period is a 9- year period, from 2004 to 2012. Research method is correlation and hypothesis test was conducted upon multivariable regression method. Research findings indicate that audit opinion is affected by factors such as management change, audit fees, audit tenure, company size, debt ratio, loss report and profitability ratio. Research results emphasize that management change and number of audit paragraph in audit report have significant and negative relationship. Generally speaking, increase of management change result in decrease of number of audit paragraph.
کلیدواژهها [English]