Auditor's Features and Opinion Shopping

Abstract

The purpose of this study was to investigate the relationship between the auditor's features and the opinion shopping in companies admitted to Tehran Stock Exchange (TSE). In this research, auditor's switch, audit fees, abnormal audit fees, auditor's tenure, auditor's specialty and auditor's reputation are examined as auditor's features, and their relationship with the opinion shopping has been tested. The statistical population of the study was the companies listed in the Tehran Stock Exchange. With systematic elimination, 120 companies were selected as the statistical sample. According to the tests and analyzes used by the logistic regression model to test the effect of independent variables on opinion shopping, during the years 1380 to 1395 at 95% confidence level, the results showed that there is a positive and significant relationship between the auditor's switch and the opinion shopping, and there is a negative and significant relationship between auditor's reputation and the opinion shopping, and there was no significant relationship between the other independent variables and the opinion shopping.

Keywords

• opinion shopping
• auditor's switch
• abnormal audit fees
• auditor's specialty and auditor's reputation