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specialty journal of accounting and economics
Volume 2, 2016, Issue 1
Investigating the Relationship between Audit Opinion and Earnings Persistence of Listed Firms in Tehran Stock Exchange
Abolfazl Ghadiri Moghaddam1, Azadeh Monavar2, Zahra Mostafaei2, Bahareh Ghased2, Sara Kakhki2
Pages: 71-76


In some cases, after numerous investigations, auditors come to this conclusion to state qualified audit opinions relative to the financial statements of the unit under investigation. The main purpose of this study is to test the amount of the relationship between qualified audit opinion with important information about firms’ audit quality, and we can say that this study examined the role of audit opinion in signaling firms’ earnings. Thus, following prior studies, a new role for auditing was tested empirically which is based on the defined roles in previous studies. For this purpose, the data from 123 firms listed in Tehran Stock Exchange during 2009 to 2013, multivariate regression, Panel data model, and Estimated Generalized Least Squares method (EGLS) were used. The results showed a significant relationship between audit opinion and earnings persistence of firms listed in Tehran Stock Exchange.

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specialty journal of accounting and economics
Issue 1, Volume 6, 2020