Surveying and explanation of accounting variables as well as the type of auditor’s opinion in the companies listed in Stock Exchange
Subject Areas : Management Accounting
1 - ندارد
2 - نویسنده مسئول و طرف مکاتبه
Keywords: : Accounting variables, Change of auditor, Type of Auditor, Company size, Auditor’s opinion,
Abstract :
In this research, it is done the best to study and survey the relation between accounting variables and type of auditor’s opinion. Therefore, 56 companies have been tested at random through stock exchange from 2002 to 2008. In this research, it was utilized Logistic Regression since the dependent variable is qualitative (accepting or rejection of the type of auditor’s opinion). It was initially compared the average indices in two groups including accepted and rejected opinions by K2 and T-student tests, finally the data were modeled by Logistic Regression as well as the compelling & step by step ( parent pioneer) methods. The statistic test indicated that the average of profit quality, company size and profit management index and also the deviation of big standards of the mentioned variables are approximately comparable values which is an indicative that they have no effect on the type of auditor’s opinion. The results also showed that there is no relation among the type of auditor’s variables, the change of auditor and the type of auditor’s opinion. However, there is relation among the financial assets yield, leverage and type of auditor’s opinion
