TY - JOUR ID - 118449 TI - The Effect of Audit Report Type and Audit Report Paragraphs on Financial Distress among Firms Listed on the Tehran Stock Exchange JO - Iranian Journal of Finance JA - IJF LA - en SN - 2676-6337 AU - Forouzandeh, Javad AU - Izadinia, Naser AU - Daei-Karimzadeh, Saeed AD - Assistant Prof., Department of Accounting, Dolatabad Branch, Islamic Azad University, Isfahan, Iran. AD - Associate Prof., Department of Accounting, University of Isfahan, Isfahan, Iran. AD - Associate Prof., Department of Accounting, Isfahan (khorasgan) Branch, Islamic Azad University, Isfahan, Iran. Y1 - 2020 PY - 2020 VL - 4 IS - 2 SP - 97 EP - 106 KW - Audit Report Type KW - Audit Report Paragraphs KW - Explanatory Paragraphs KW - Financial Distress DO - 10.22034/ijf.2020.222017.1111 N2 - Considerable researches have been devoted to predicting financial distress by using financial ratios and there is a little knowledge about this issue and how report paragraphs and information may contribute to predict companies’ insolvency. The major purpose of this study is to explore the effects of audit report types, pre-opinion paragraphs, special emphasis paragraphs, and other explanatory paragraphs on financial distress among firms listed on the Tehran Stock Exchange. The research period is from 2011 to 2018 and the sample consists of 107 firms which are selected using a purposeful sampling method. Results of multiple regression analysis shows there is not any significant association between audit report type, the number of pre-opinion paragraphs, special emphasis paragraphs and other explanatory paragraphs with financial distress. UR - https://www.ijfifsa.ir/article_118449.html L1 - https://www.ijfifsa.ir/article_118449_b6433a50770c2d9b499b1c14676d6e9f.pdf ER -