Review of the Relationship between the Type of Auditor's Opinion and the Expenses of Financing in the Companies Accepted in Tehran's Stock Exchange
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2016, Vol 10, Issue 4
Abstract
The purpose of the present research has been to review the relationship between the type of auditor's opinion and the expense of financing in the companies accepted in Tehran's stock exchange. This research is an analytical research of the experimental type in terms of nature and its objective is for application. In order to analyze the data for testing the hypotheses and explaining the relationships between the variables, we will use correlation tests. The statistical population of the research includes the companies accepted in Tehran's stock exchange from the year 2013 to 2014. Excel software has been used as well SPSS software for doing the statistical tests and the required calculations. The research results showed that there is no significant relationship between the emphasis on the specific issue and expense of financing and there is not a significant relationship between lack of opinion and the expense of financing either.
Authors and Affiliations
Mohammad Rasool Sadeghi| Master of Accounting, Department of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, Iran., Mohammad Reza Karimi Pooya| PhD of Accounting, Department of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, Iran.
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