The purpose of this research is to investigate the effect of pride and management ability on the decisions of continuity of activity and auditor turnover in companies. In terms of its purpose, this research is a part of applied research, and in terms of the method of data collection, it is in the grouping of post-event research, which aims to test hypotheses from the method of correlation between variables and multivariate regression equations through The logistic model is used. The statistical population of the research is all manufacturing companies admitted to the Tehran Stock Exchange from the beginning of 2016 to the end of 1400, and the research sample includes 108 companies that were selected using the systematic elimination method. The results of the research show that managers' overconfidence has a significant effect on the issuance of the audit report containing the business continuity clause and management ability has a significant effect on the issuance of the audit report containing the business continuity clause. Also, management ability does not have a significant effect on the relationship between managers' overconfidence and issuing an audit report containing a going concern clause, but managers' overconfidence has a significant effect on auditor turnover. Another result of the research is that management ability has a significant effect on auditor turnover and management ability has a significant effect on the relationship between managers' overconfidence and auditor turnover.
Zare bidoki, M., Zahmatkesh, Z., & Shahrestani, S. (2023). Investigating the effect of pride and management ability on the decisions of continuity of activity and auditor turnover in companies. Journal of Accounting and Management Vision, 6(81), 169-194.
MLA
Mohammad Zare bidoki; Zeinab Zahmatkesh; Soheila Shahrestani. "Investigating the effect of pride and management ability on the decisions of continuity of activity and auditor turnover in companies". Journal of Accounting and Management Vision, 6, 81, 2023, 169-194.
HARVARD
Zare bidoki, M., Zahmatkesh, Z., Shahrestani, S. (2023). 'Investigating the effect of pride and management ability on the decisions of continuity of activity and auditor turnover in companies', Journal of Accounting and Management Vision, 6(81), pp. 169-194.
VANCOUVER
Zare bidoki, M., Zahmatkesh, Z., Shahrestani, S. Investigating the effect of pride and management ability on the decisions of continuity of activity and auditor turnover in companies. Journal of Accounting and Management Vision, 2023; 6(81): 169-194.
