M.A. Thesis:

Financing, Audit adjustments and Earnings Managment

In this paper, the relationship between financing and auditor's opinion and profit management has been investigated. Profit management is estimated using optional accruals. In relation to the type of auditor's opinion, the auditor's report is divided into two admissible and conditional categories. The stock variables, company's age, size, rate of return on assets, ratio of bank value to book value, financial leverage and cash are used in this research. The Jones modified model has been used to estimate optional accruals based on industry type. The statistical population of this research includes all companies listed in Tehran Stock Exchange. The statistical sample is a limited number of statistical units that represent the main characteristics of the society. To test the hypotheses, the Lumber method of Poling method has been used. The results of testing the hypotheses indicate that there is a relationship between the auditor's opinion and the management of profit by financing.

Keywords: Auditor's Opinion, Earnings Management, Financing