The effect of board characteristics on modified audit opinion
The board of directors, represented by the company's shareholders, supervises and controls the company. In the governance of the company, which is efficient and responsible for all those who communicate with the stakeholders, it is the director who is responsible for coordination and ensures th...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Rasht: Javad Deljoo Shahir
2024-03-01
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| Series: | New Applied Studies in Management, Economics & Accounting |
| Subjects: | |
| Online Access: | https://www.nasme-journal.ir/article_181354_c0e125edc37947291e422d05e09917fd.pdf |
| _version_ | 1797346306771910656 |
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| author | Majid Moradi Abdolrahman Abolghasemi Hadis Aghaei Samaneh Dastkhat Ghashti |
| author_facet | Majid Moradi Abdolrahman Abolghasemi Hadis Aghaei Samaneh Dastkhat Ghashti |
| author_sort | Majid Moradi |
| collection | DOAJ |
| description | The board of directors, represented by the company's shareholders, supervises and controls the company. In the governance of the company, which is efficient and responsible for all those who communicate with the stakeholders, it is the director who is responsible for coordination and ensures the existence of culture and proper atmosphere in the system. The purpose of this research is to study the effect of the characteristics of the board of directors on the modified audit opinion of the company. The output of this research is limited to the years 2013-2020, and this research has one main hypothesis and four sub-hypotheses. The purpose of the research is applied research, and the research method is correlational in nature. The research was done in inductive analogical reasoning and panel elimination was used to analyze the hypotheses. The results of the research hypothesis test showed that the size of the board of directors has a positive and significant effect on the modified audit opinion of the company. Board independence has a negative and significant impact on the modified audit opinion. However, the impact of tenure and gender diversity on the modified audit opinion is not significant. |
| first_indexed | 2024-03-08T11:31:08Z |
| format | Article |
| id | doaj.art-81ed725e03fb44039e0d3c7f88af987b |
| institution | Directory Open Access Journal |
| issn | 2783-3119 |
| language | English |
| last_indexed | 2024-03-08T11:31:08Z |
| publishDate | 2024-03-01 |
| publisher | Rasht: Javad Deljoo Shahir |
| record_format | Article |
| series | New Applied Studies in Management, Economics & Accounting |
| spelling | doaj.art-81ed725e03fb44039e0d3c7f88af987b2024-01-25T19:20:25ZengRasht: Javad Deljoo ShahirNew Applied Studies in Management, Economics & Accounting2783-31192024-03-0171677810.22034/nasmea.2024.181354181354The effect of board characteristics on modified audit opinionMajid Moradi0Abdolrahman Abolghasemi1Hadis Aghaei2Samaneh Dastkhat Ghashti3Assistant Professor of Accounting, Saveh Branch, Islamic Azad University, Saveh, IranM.A. in Accounting, Arak Branch, Islamic Azad University, Arak, IranM.A. in Accounting, Nasser Khosrow Institute of Higher Education, Saveh, IranM.A. in Accounting, Nasser Khosrow Institute of Higher Education, Saveh, IranThe board of directors, represented by the company's shareholders, supervises and controls the company. In the governance of the company, which is efficient and responsible for all those who communicate with the stakeholders, it is the director who is responsible for coordination and ensures the existence of culture and proper atmosphere in the system. The purpose of this research is to study the effect of the characteristics of the board of directors on the modified audit opinion of the company. The output of this research is limited to the years 2013-2020, and this research has one main hypothesis and four sub-hypotheses. The purpose of the research is applied research, and the research method is correlational in nature. The research was done in inductive analogical reasoning and panel elimination was used to analyze the hypotheses. The results of the research hypothesis test showed that the size of the board of directors has a positive and significant effect on the modified audit opinion of the company. Board independence has a negative and significant impact on the modified audit opinion. However, the impact of tenure and gender diversity on the modified audit opinion is not significant.https://www.nasme-journal.ir/article_181354_c0e125edc37947291e422d05e09917fd.pdfboard tenureboard of directorsboard independenceboard gender diversityaudit opinion |
| spellingShingle | Majid Moradi Abdolrahman Abolghasemi Hadis Aghaei Samaneh Dastkhat Ghashti The effect of board characteristics on modified audit opinion New Applied Studies in Management, Economics & Accounting board tenure board of directors board independence board gender diversity audit opinion |
| title | The effect of board characteristics on modified audit opinion |
| title_full | The effect of board characteristics on modified audit opinion |
| title_fullStr | The effect of board characteristics on modified audit opinion |
| title_full_unstemmed | The effect of board characteristics on modified audit opinion |
| title_short | The effect of board characteristics on modified audit opinion |
| title_sort | effect of board characteristics on modified audit opinion |
| topic | board tenure board of directors board independence board gender diversity audit opinion |
| url | https://www.nasme-journal.ir/article_181354_c0e125edc37947291e422d05e09917fd.pdf |
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