Explain the role of the managerial ability and enterprise risk management on the auditor's opinion on the assumption of Going concern

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YARI FATEMEH; Mehrazeen Alireza; YARIFARD REZA; MASIHABADI ABOLGHASEM

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Journal Paper

Paper Information

Journal: Professional Auditing Research Year:2022 | Volume:2 | Issue:7 Page(s): 106-135

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Title

Explain the role of the managerial ability and enterprise risk management on the auditor's opinion on the assumption of Going concern

Author(s)

YARI FATEMEH | Mehrazeen Alireza | YARIFARD REZA | MASIHABADI ABOLGHASEM | Issue Writer Certificate

Keywords

managerial ability

enterprise risk management (ERM)

auditor's opinion

Going-concern

Abstract

The purpose of this study is to explain the role of the ability to manage and manage organizational risk on the auditor's opinion on the assumption of Going concern of member companies of the Tehran Stock Exchange. In the present study, 180 companies listed on the Tehran Stock Exchange during the years 2008 to 2020 (12 years) were examined. In other words, 2160 years-the company has been analyzed. Data envelopment analysis model was used to measure the management ability index and Gordon model was used to measure the organizational risk management variable. In this research, least squares regression has been used to test the research hypothesis. The results of the studies confirm that as the company improves its organizational risk management processes, there is no ambiguity in the audit report regarding the continuity of operations. In addition, the higher the management ability, the stronger the relationship between organizational risk management and the auditor's opinion about the continuity of the company. In fact, management ability has led to better organizational risk management and the auditor has not stated the challenge of Going concern the company's operations.

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APA: Copy

YARI, FATEMEH, Mehrazeen, Alireza, YARIFARD, REZA, & MASIHABADI, ABOLGHASEM. (2022). Explain the role of the managerial ability and enterprise risk management on the auditor's opinion on the assumption of Going concern. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), 2(7 ), 106-135. SID. https://sid.ir/paper/999250/en

Vancouver: Copy

YARI FATEMEH, Mehrazeen Alireza, YARIFARD REZA, MASIHABADI ABOLGHASEM. Explain the role of the managerial ability and enterprise risk management on the auditor's opinion on the assumption of Going concern. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH)[Internet]. 2022;2(7 ):106-135. Available from: https://sid.ir/paper/999250/en

IEEE: Copy

FATEMEH YARI, Alireza Mehrazeen, REZA YARIFARD, and ABOLGHASEM MASIHABADI, “Explain the role of the managerial ability and enterprise risk management on the auditor's opinion on the assumption of Going concern,” JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), vol. 2, no. 7 , pp. 106–135, 2022, [Online]. Available: https://sid.ir/paper/999250/en

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