M.A. Thesis:

Auditor tenure,Auditor reputation and going concern opinions

The main purpose of this study is to investigate the relationship between auditor tenure, auditor reputation and going concern opinions. In order to achieve the research questions, two hypotheses were proposed. In this applied research with descriptive and correlational approach from ex post facto type (based on the past and historical information) with logistic analysis approach, required evidence of the information contained in the financial statements and audit reports of listed companies in Tehran Stock Exchange (statistical population) during the period of 2009 to 2015 (a period of seven years) was collected. Information obtained from 183 selected sample companies was gathered by systematic deletion sampling method and analyzed by statistical software Stata. Results of data analysis using multivariate regressions with logistic panel approach at error level five percent indicated that there is a no significant relationship between auditor tenure and going concern opinions. There is a no significant relationship between auditor tenure and going concern opinions in companies with reputable auditors.

Keywords: Auditor tenure - Auditor reputation - Going concern opinions