Audit report is the final result of audit process of a corporation and it is
considered as the credit of financial statements and quality of financial
reporting. The purpose of this study is evaluating the effect of earnings
management on the auditors' opinion in the listed corporations in Tehran Stock
Exchange. The listed corporations in Tehran Stock Exchange are local area of
research and after doing the systematic removal method, 90 corporations were
selected as the samples of the study. The study was conducted from 2010 to
2015. Combined data regression (Logistic regression) was used in the study.
Besides that, Hosmer and Lemeshow statistics and Z-statistics were used to
evaluate the research hypotheses. Results and findings of the study show that
there is a positive relationship between the auditors' qualified opinion and
earnings management. Also, results and findings show that there is a positive
relationship between the qualified opinion related to the auditor’s goingconcern
and earnings management.
