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چکیده
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Abstract: The auditor’s report is considered as an invaluable resource in decision making process of financial statements users. Moreover, performed studies indicate that independent auditor’s opinion is somehow affected by management performance. Therefore, the purpose of this study is to investigate the effectiveness of management performance such as profitability, dividend per share, return rate of owner’s equity, assets return rate, …, on both independent auditor’s report and clauses of qualified report. Subjects of this research are 112 listed companies of “Tehran Stock Exchange” between 2009 and 2013 (560 annual report) and the hypothesis is tested by logistic regression. Results show the effect of dividend per share on accepted report of independent auditor and profitability on the clauses of investment entry by flat cost technique. The standards of dividend per share, assets return rate and the rate of return on owner’s equity altogether, affect the clause of taking verification of qualified report of independent auditor. According to research findings, it is noteworthy that management performance improvement leads to the reduced issue of qualified report. Consequently, accounting measures of management performance will affect the independent auditor’s opinion. In conclusion, among standards of accounting management performance, only standard dividend per share has impact on independent auditor’s report and other investigated standards have no effect on independent auditor’s report.
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