Seyed Hossein Sajadi; Hassan Farazmand; Mohsen Dastgir; Delshad Dehghanfar
Volume 5, Issue 18 , July 2007, , Pages 123-146
Abstract
In this research, the effect of firm size, current ratio Total liabilities/ total assets ratio and accounts receivable/total assets ratio variables on qualified audit report and relationship between previous year's audit report and audit firm’s type with qualified audit report were investigated. ...
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In this research, the effect of firm size, current ratio Total liabilities/ total assets ratio and accounts receivable/total assets ratio variables on qualified audit report and relationship between previous year's audit report and audit firm’s type with qualified audit report were investigated. By investigating the qualified and unqualified audit reports for Tehran stock exchange firms during 1381-1383, the information of 144 firms were collected. The results of Logit regression and chi-squared independence test show that the current ratio and accounts receivable/ total assets ratio affect the qualified audit report. However, it shows that there is a significant relationship between previous year’s audit report and audit firm’s type with qualified audit report. But, firm size and total liabilities/total assets ratio have no effects on the qualified report.
