Investigating the characteristics of auditors and identifying errors in financial statements in companies listed on the Tehran Stock Exchange

The increasing growth of mistakes in the capital market has increased the concerns of the stakeholders in this field. In addition to investors and creditors, accountants and auditors have also not been spared from the losses of this phenomenon. Therefore, providing guidelines to reduce or identify the causes of mistakes is considered a useful help in this field. The aim of the present study is to investigate whether there is a relationship between the auditor's characteristics and misidentification in companies listed on the Tehran Stock Exchange. The statistical population of this research is the companies admitted to the Tehran Stock Exchange in a seven-year period of 2017-2022. 120 companies were selected as the statistical sample of the research. The required information is collected through the audited financial statements of the companies under consideration. To test the absence of collinearity between independent variables through the correlation matrix, the absence of autocorrelation or sequential correlation between errors, the Durbin-Watson test was used, the Brusch and Pagan test was used to check the heterogeneity variance, and the logistic regression test was used to test the hypothesis. These calculations were done through Excel and Eviews software. The results indicate a negative and significant relationship between the auditor's expertise in the industry, the auditor's independence and the auditor's tenure with the discovery of mistakes in financial statements, and also the relationship between the size of the audit firm and the delay in submitting the audit report with the discovery of mistakes in companies listed on the Tehran Stock Exchange. There is no meaning.