This study investigates the relationship between earnings management and audit opinions. Qualified audit opinions are divided in two categories: 1. qualified because of uncertainty in going-concern, and 2. qualified because of other reasons. Earnings management is measured by discretionary accruals with Jones model, adjusted Jones model and Kothari et al. model. Logistic regression model is used. Sample includes firms listed in Tehran Stock Exchange (TSE) during 2007 to 2013. Findings show that there is positive relation between qualified opinions because of uncertainty in going-concern and earnings management. But, there is no relation between earnings management and qualified opinions because of other reasons. It means that uncertainty in going-concern increases audit risk and probability of issuing of qualified opinion for reporting of earnings management.
Moradi,M , Osoolian,M and Norouzi,M . (2014). Audit Opinion and Earnings Management: Uncertainty in Going-concern. Accounting and Auditing Review, 21(3), 313-328. doi: 10.22059/acctgrev.2014.52384
MLA
Moradi,M , , Osoolian,M , and Norouzi,M . "Audit Opinion and Earnings Management: Uncertainty in Going-concern", Accounting and Auditing Review, 21, 3, 2014, 313-328. doi: 10.22059/acctgrev.2014.52384
HARVARD
Moradi M, Osoolian M, Norouzi M. (2014). 'Audit Opinion and Earnings Management: Uncertainty in Going-concern', Accounting and Auditing Review, 21(3), pp. 313-328. doi: 10.22059/acctgrev.2014.52384
CHICAGO
M Moradi, M Osoolian and M Norouzi, "Audit Opinion and Earnings Management: Uncertainty in Going-concern," Accounting and Auditing Review, 21 3 (2014): 313-328, doi: 10.22059/acctgrev.2014.52384
VANCOUVER
Moradi M, Osoolian M, Norouzi M. Audit Opinion and Earnings Management: Uncertainty in Going-concern. AAR. 2014;21(3):313-328 (In Persian). doi: 10.22059/acctgrev.2014.52384
