نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران
2 کارشناسی ارشد، گروه حسابداری، واحد بروجن، دانشگاه آزاد اسلامی، تهران، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Ownership concentration is one of the key factors influencing management behavior and auditors' professional responsibility. This study examines how corporate ownership concentration affects the relationship between earnings management behavior, auditor opinion, and auditor change. For this purpose, a sample of 167 companies listed on the Tehran Stock Exchange during the period 2016-20223 was used. Logistic regression with error clustering was used to test the hypotheses. The findings show that in companies with high ownership concentration, there is a positive and significant relationship between the level of earnings management and the likelihood of receiving a modified opinion. Also, in these companies, a negative and significant relationship was observed between a modified opinion and auditor change. In contrast, in companies with low ownership concentration, earnings management leads to a decrease in the likelihood of receiving a modified opinion, but a modified opinion increases the likelihood of changing the auditor. The findings indicate that ownership concentration plays a decisive role in auditors' professional responsibility towards earnings management, the type of their opinion, and decisions to change the auditor. The results of this research can be useful for auditors, regulatory bodies, and investors in improving the quality of financial reporting and corporate governance.
کلیدواژهها [English]
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