Investigating the Effect of Audit Firm Ranking on Modified Audit opinion

The purpose of this study is to investigate the effect of audit firm ranking on modified audit opinion. The population of this study includes companies listed on the Tehran Stock Exchange in the period of ۲۰۱۱ to ۲۰۱۸ and research sample includes ۱۲۷ companies that have been selected by elimination method. Also in this research, panel data and regression method are used to estimate the model. The obtained data have been analyzed in two descriptive and inferential methods. The results of testing research hypotheses and regression model showed that the ranking of audit firms has a direct and significant effect on the modified audit opinions.

کلیدواژه ها:

Audit Firm Ranking ، Modified Audit Opinion ، Firm Size