عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Optimal system of the corporate governance makes sure that corporations use their
own assets effectively and also they consider the interestes of the extensive range of
stakeholders and community. Based on theoretical topics clients who have stronger
corporate governance provide the more qualitative accounting information. Therefore,
with increasing the quality of accounting information, the probability of occurrence of
fraud and irregularities financial statements will be reduced and the representation of
the unqualified opinions Seem Logical.
In this study, the effect of the quality of the mechanisms of the corporate
governance on the independent auditor's opinion has been investigated.
The hypothesis of this study has been investigated through investigating of the
independent Auditor's Opinion for 90 accepted company in the Stock Market, related
to 8 year time period with considering the governance rate of these corporates. The
results of this investigation indicated that significant relationship between corporate
governance in the corporate with the moderate governance rate and weak one and the
representation of unqualified opinion auditors.
But we don’t see such a relationship for clients with strong governance rate and the
representation of the unqualified opinion