The Factors Affecting on the Auditor's Opinion than Going Concern

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Safi Pour Afshar Mojtaba; Soltani Nejad Ahmad Sadegh; Soltani Nejad Ebrahim

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Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2023 | Volume:14 | Issue:56 Page(s): 115-136

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Information Journal Paper

Title

The Factors Affecting on the Auditor's Opinion than Going Concern

Author(s)

Safi Pour Afshar Mojtaba | Soltani Nejad Ahmad Sadegh | Soltani Nejad Ebrahim | Issue Writer Certificate

Keywords

Going Concern Audit Opinion

Audit Tenure

Audit Lag

Auditor Opinion Shopping

Leverage Ratio

Abstract

Investors and stock holders decide about their long-term investments based on confidence in financial statements and audit report. Auditing has been a mechanism for controlling agency problem and conflict of interests for a long time. Auditors should inlist in her report evidence of customer’, s inability to continue its operations. This research aims to investigate the factors affecting Going Concern Audit Opinion, such as: Audit Tenure, Audit Lag, Auditor Opinion Shopping, liquidity ratio and Leverage Ratio. This a applied research and its type is a correlation investigation, multi variate and logistic regression have been used for hypothesis testing. Research sample consists of 160 firms listed on Tehran Stock Exchange (TSE). Findings from testing the hypotheses showed that the ratio of financial leverage increases the level of skepticism about the continuity of activity. Also, opinion shopping is a factor that has a negative relationship with going concern opinion.

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APA: Copy

Safi Pour Afshar, Mojtaba, Soltani Nejad, Ahmad Sadegh, & Soltani Nejad, Ebrahim. (2023). The Factors Affecting on the Auditor's Opinion than Going Concern. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 14(56 ), 115-136. SID. https://sid.ir/paper/1053090/en

Vancouver: Copy

Safi Pour Afshar Mojtaba, Soltani Nejad Ahmad Sadegh, Soltani Nejad Ebrahim. The Factors Affecting on the Auditor's Opinion than Going Concern. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2023;14(56 ):115-136. Available from: https://sid.ir/paper/1053090/en

IEEE: Copy

Mojtaba Safi Pour Afshar, Ahmad Sadegh Soltani Nejad, and Ebrahim Soltani Nejad, “The Factors Affecting on the Auditor's Opinion than Going Concern,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 14, no. 56 , pp. 115–136, 2023, [Online]. Available: https://sid.ir/paper/1053090/en

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