The Relationship between Supervisory Independence and Auditor’, s Opinion Shopping: Market Competition influence

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MOUSAVI SHIRI MAHMOUD; Eramiyan Atiye

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Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF ACCOUNTING, AUDITING AND FINANCE Year:2022 | Volume:6 | Issue:2 (19) Page(s): 37-52

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Information Journal Paper

Title

The Relationship between Supervisory Independence and Auditor’, s Opinion Shopping: Market Competition influence

Author(s)

MOUSAVI SHIRI MAHMOUD | Eramiyan Atiye | Issue Writer Certificate

Keywords

Audit Fee

Auditor’

s Opinion Shopping

Independence of the Board of Directors

Independence of the Audit Committee

Product Market Competition

Abstract

It is stated in the financial reporting literature that companies in a competitive industry will pursue better disclosure policies. On the other hand, Product Market Competition substitutes internal governance that reduces agency costs. This study investigates the effect of Product Market Competition on the relationship between the supervisory independence of the firm and the Auditor’, s opinion on shopping. In this study, four methods have been considered to determine the occurrence of opinion shopping. It is assumed that opinion shopping occurs when one of these four conditions is met. The study sample includes 162 listed companies on the Tehran Stock Exchange during 2014–, 2019. Research hypotheses were tested by using logistic regression analyses. The results show that if the auditor's opinion shopping criterion is the ratio of the amount of restatement of financial statements to income, the board's independence has a negative and significant relationship with the Auditor’, s Opinion Shopping. The research findings also show that the audit committee's independence was not related to the Auditor’, s Opinion Shopping criteria. Also, separate tests on the role of Product Market Competition on the above relationships indicate that this variable does not have moderator effects.

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APA: Copy

MOUSAVI SHIRI, MAHMOUD, & Eramiyan, Atiye. (2022). The Relationship between Supervisory Independence and Auditor’, s Opinion Shopping: Market Competition influence. IRANIAN JOURNAL OF ACCOUNTING, AUDITING AND FINANCE, 6(2 (19)), 37-52. SID. https://sid.ir/paper/996693/en

Vancouver: Copy

MOUSAVI SHIRI MAHMOUD, Eramiyan Atiye. The Relationship between Supervisory Independence and Auditor’, s Opinion Shopping: Market Competition influence. IRANIAN JOURNAL OF ACCOUNTING, AUDITING AND FINANCE[Internet]. 2022;6(2 (19)):37-52. Available from: https://sid.ir/paper/996693/en

IEEE: Copy

MAHMOUD MOUSAVI SHIRI, and Atiye Eramiyan, “The Relationship between Supervisory Independence and Auditor’, s Opinion Shopping: Market Competition influence,” IRANIAN JOURNAL OF ACCOUNTING, AUDITING AND FINANCE, vol. 6, no. 2 (19), pp. 37–52, 2022, [Online]. Available: https://sid.ir/paper/996693/en

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