Commercial Surveys

Commercial Surveys

Investigating the Relationship Between Competition in the Product Market and the Quality of Internal Control and Their Interactions with the Auditor's Comments on Companies Listed on the Tehran Stock Exchange

Document Type : Original Article

Authors
Abdolrasoul Rahmanian Koushkaki 1
Marzeyeh Rafie Bidgoli 2
1 Department of Accounting, Payame Noor University (PNU), Tehran, Iran.
2 Master of Accounting, Payame Noor University (PNU), Tehran, Iran.
10.22034/bs.2022.553797.2551
Abstract
The main purpose of this study is to investigate the relationship between competition in the product market and the quality of internal control and their interactions with the auditor's comments on companies listed on the Tehran Stock Exchange. The present study is an applied research of quasi-experimental research and its methodology is post-event. In order to achieve the objectives of the research, three hypotheses have been developed. Multivariate linear regression model has been used to test the research hypotheses. The statistical population is the companies listed on the Tehran Stock Exchange, from which a statistical sample of 117 companies for the period 1394 to 1398 has been selected. The information required for the research was extracted from the financial statements of sample companies from the Tehran Stock Exchange and analyzed using logistic regression method in Ives software. Analysis of hypotheses in this study at 95% confidence level shows that the quality of internal control has a positive and significant effect on the auditor's opinion. Competition in the product market does not have a significant effect on the auditor's opinion. The interaction between the quality of internal control and competition in the product market is not significant with the auditor's comments.
 
 
Keywords
Auditor Opinions / Product Market Competition / Internal Control Quality / Companies Listed on Exchange
 
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Commercial Surveys
Volume 20, Issue 116 - Serial Number 116
November and December 2023
Pages 119-132

  • Receive Date 15 May 2022
  • Revise Date 08 June 2022
  • Accept Date 11 June 2022