M.A. Thesis:

Auditor's reputation and continuing activity report with the mediating role of abnormal accruals

Abstract The going concern opinion is a necessary assumption, and if this assumption is ignored, if it does not make the audit impossible, it will encounter a lot of problems. Hence, the present study examined the relationship between auditor's reputation with accruals and Going Concern Opinions. For this purpose, 113 companies of Tehran Stock Exchange companies were selected as sample companies, whose data were reviewed during the period of 6 years (1391 to 1396). Also, panel data model was used to analyze the results. The results of model estimation showed that, there is a negative and significant relationship between the auditor's reputation and (the dependent variable of the research) accruals abnormal. It was also concluded that there is a positive and significant relationship between the auditor's reputations and going concern opinions in the companies under review, as well as the accruals that mediate the relationship between auditor's reputation and going concern opinions.

Keywords: Key words: Auditor's reputation, Accruals abnormal, Going concern opinions, Panel data model