صلاحیت گزارش حسابرسی و اصلاح گزارش حسابرسی- تأثیر سودآوری، زیان، نسبت بدهی به دارائی خالص و نقدینگی در تونس

هدف: این پژوهش تأثیر متغیرهای مالی و بخصوص سودآوری، زیان در سال جاری، زیان در سال گذشته، نسبت بدهی به دارائی خالص و نقدینگی در پیش‌بینی صلاحیت گزارش حسابرسی (نظر حسابرسی واجد شرایط) و اصلاحات گزارش حسابرسی (نظر واجد شرایط و فاقد شرایط اما دارای بندی توضیحی) را بررسی کرد.

PurposeThe purpose of this paper is to investigate the influence of financial variables and especially profitability, loss in current year, loss in previous year, leverage and liquidity in predicting audit report qualifications (qualified audit opinion) and audit report modifications (qualified opinion or unqualified but with an explanatory paragraph).Design/methodology/approachThe authors used hand-collected data from financial statements and from auditors’ general reports of 76 non-financial publicly traded companies over a period of 11 years (2005-2015). A total of 545 audit reports were analyzed.FindingsThe results of panel logistic regression reported a positive relationship between liquidity, loss in the current year, loss in the previous year and a qualified audit report. A positive relationship was found between leverage and audit report modification. Also, the findings show that the Tunisian revolution did not affect the qualification or the modification of the audit report bu