Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 21 3 2014 11 22 Audit Opinion and Earnings Management: Uncertainty in Going-concern Audit Opinion and Earnings Management: Uncertainty in Going-concern 313 328 52384 10.22059/acctgrev.2014.52384 FA Mohammad Moradi Assistant Prof., Faculty of Management, University of Tehran, Tehran, Iran Mohammad Osoolian Assistant Prof., Faculty of Management & Accounting, University of Shahid Beheshti, Tehran, Iran Mohammad Norouzi M.S Student of Accounting, Faculty of Management, University of Tehran, Tehran, Iran Journal Article 2014 05 31 This study investigates the relationship between earnings<br />management and audit opinions. Qualified audit opinions are divided<br />in two categories: 1. qualified because of uncertainty in going-concern,<br />and 2. qualified because of other reasons. Earnings management is<br />measured by discretionary accruals with Jones model, adjusted Jones<br />model and Kothari et al. model. Logistic regression model is used.<br />Sample includes firms listed in Tehran Stock Exchange (TSE) during<br />2007 to 2013. Findings show that there is positive relation between<br />qualified opinions because of uncertainty in going-concern and<br />earnings management. But, there is no relation between earnings<br />management and qualified opinions because of other reasons. It means<br />that uncertainty in going-concern increases audit risk and probability<br />of issuing of qualified opinion for reporting of earnings management. This study investigates the relationship between earnings<br />management and audit opinions. Qualified audit opinions are divided<br />in two categories: 1. qualified because of uncertainty in going-concern,<br />and 2. qualified because of other reasons. Earnings management is<br />measured by discretionary accruals with Jones model, adjusted Jones<br />model and Kothari et al. model. Logistic regression model is used.<br />Sample includes firms listed in Tehran Stock Exchange (TSE) during<br />2007 to 2013. Findings show that there is positive relation between<br />qualified opinions because of uncertainty in going-concern and<br />earnings management. But, there is no relation between earnings<br />management and qualified opinions because of other reasons. It means<br />that uncertainty in going-concern increases audit risk and probability<br />of issuing of qualified opinion for reporting of earnings management. https://acctgrev.ut.ac.ir/article_52384_ce6689af5fd2fd2ad02e5df651f42a2c.pdf