جستجوی مقالات مرتبط با کلیدواژه « Litigation Risks » در نشریات گروه « علوم انسانی »

The main objective of the present research is to identify the relationship between credit rating, litigation risks, and audit opinion modification on the companies listed on the Tehran Stock Exchange (TSE).

The statistical sample of this study includes 158 companies accepted on the Tehran Stock Exchange, which were reviewed from 2017 to 2021. This research is an applied and post-event type. The research hypotheses were tested through logistic regression in version 10 of Eviews software.

The research findings showed that when credit rating increased, litigation risks decreased. Also, a negative and significant relationship exists between credit rating and audit opinion modification.

Originality/Value:

 This study clarifies the role of credit rating in audit reports and litigation risk management and provides new insight into the factors that affect audit opinion modification. These findings have important implications for companies, auditors, and investors in increasing the quality and reliability of financial information. This study also contributes to the development of literature by emphasizing the need for more research on the factors that determine credit rating and their impact on financial reporting.