نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار گروه حسابداری و مدیریت، موسسه آموزش عالی بصیر آبیک، قزوین، ایران
2 دانشجوی کارشناسی ارشد حسابداری، موسسه آموزش عالی بصیر آبیک، قزوین، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
One of the ways that can be to achieve better utilization of investment opportunities and better allocation of resources is financial distress prediction. Therefore, audit reports and its disclosures play an important role in corporate financial distress and bankruptcy prediction. Assessing the effectiveness of audit report disclosures in identifying bankrupt companies and comparing them with bankruptcy prediction ability can be useful. In this study, the effect of auditor's report disclosures on the failure of businesses in the firms accepted in Tehran Stock Exchange (TSE) from year 1393 to 1398 has been investigated. To examine this issue, the effect of auditor's report disclosures as the independent variable and failure of business as the dependent variable is considered. Although in this study, the results show that the auditor's report disclosures content has a significant impact on business failure. Furthermore, internal and external factors related to audit report disclosure is also, affected on business failure.
کلیدواژهها [English]
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