Auditor Opinion Shopping and Related Party Transactions: Evidence of Tehran Stock Exchange
Subject Areas :
hasan yari
1
(
Department of Accounting, Shahid Beheshti University, Tehran, Iran.
)
Mahmoud Shahbakhsh
2
(
Department of Accounting, Shahid Beheshti University, Tehran, Iran. Corresponding Author
)
Rafik Baghomian
3
(
Department Professor of Accounting, Shahid Beheshti University, Tehran, Iran
)
Keywords: Audit Quality, Related Party Transactions, Operating Related Opinion Transactions, Non-operating Related Party Transactions, Keywords: Auditor Opinion Shopping,
Abstract :
Abstract The present study was conducted to investigate the relationship between auditor opinion shopping and related party transactions. In this regard, we analyzed financial statements of 117 companies listed in Tehran Stock Exchange (TSE) for the period of 2015-2019. The present study is an applied research and was conducted by descriptive-correlation method. In this present study, the composite index of Amiri and Fakhari (2020) was used to measure auditor opinion shopping. in this study, independent variable is related party transactions that was measured by dividing related party transactions on sales. Hypothesis testing was carried out through logistic regression model and Eviews 10 software. The results indicated that related party transactions have a positive and significant relationship with the auditor opinion shopping. Also, the results indicated that non-operating related party transactions have a positive and significant relationship with auditor opinion shopping. However, there was no significant relationship between operating related party transactions and auditor opinion shopping.
فهرست منابع
وکیلیفرد، حمیدرضا و سامان محمدی، (1394)، "تغییر حسابرس و نوع گزارش حسابرسی"، پژوهشهای حسابداری مالی و حسابرسی، 7(25)، صص 33-48.
_||_فهرست منابع
وکیلیفرد، حمیدرضا و سامان محمدی، (1394)، "تغییر حسابرس و نوع گزارش حسابرسی"، پژوهشهای حسابداری مالی و حسابرسی، 7(25)، صص 33-48.