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The role of management attributes on audit opinions and auditor-client relationships
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Omid Amri   , Mohammadreza Shoorvarzy * , Abolghasem Massihabadi , Alireza Mehrazeen |
| Neyshabur Branch, Islamic Azad Universit |
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Abstract: (1709 Views) |
| this study was to investigate the relationship between managers' myopia and managers' ability with auditor's opinion and auditor's change in the year after the modified comment by Using 109 companies accepted companies in Tehran Stock Exchange were selected for a 6-year period (1391-1396) using by a logistic regression panel model was used and a bi-test and t-test were used to determine this type of model. To measure independent variables, the management shortness of the Anderson and Ciao (1982) model has been used to measure the management ability of Demirjan and his colleagues (2012)..The results showed that managers 'myopia and managers' ability to communicate with auditor's comments and changes in the year after the modified commentary did not affect the audit committee. Also, management abilities have not been able to modify the relationship between management's myopia and the issuance of audited accounts, and the correlation between the management's myopia and the probability of a change of auditor after issuing a revised comment. |
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| Keywords: Management myopia, auditor switch, auditor’s type of opinion, manager's ability |
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Full-Text [PDF 475 kb]
(613 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2020/01/26 | Accepted: 2020/09/30 | Published: 2021/09/1
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