Abstract
This research has studied the effect of firm size, current ratio, ratio of debt/equity and ratio of receivable accounts/assets variables on qualified audit report on one hand and the relationship between the previous year's qualified audit report and the auditing firm type and qualified audit report of the year being investigated, on the other hand. Surveying the qualified and acceptable audit reports of the listed companies in the Tehran Stock Exchange during 2006, 2007 and 2008, data from 144 companies were gathered using the stratified random method. The results of analysing the data based on logistic regression and Chi-squared test for independence showed that among studied variables, the current ratio and receivable accounts/assets have affected the qualified audit report while debt/equity and firm size have not. Moreover, there is a significant relationship between previous year's qualified audit report and auditing firm type with qualified audit report of the audit year.
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More From: International Journal of Social and Economic Research
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