The auditor's opinion on the going concern and corporate bankruptcy by the moderating role of conservatism in companies listed on the Tehran Stock Exchange

Abstract

Purpose: The purpose of this study is to assess the going concern opinion and bankruptcy by the moderating role of accounting conservatism in companies listed on the Tehran Stock Exchange. Methodology: For this purpose, 137 companies listed on the Tehran Stock Exchange through systematic elimination method were selected as statistical sample during the period 2018-2022 and their data were analyzed. The statistical technique used to test the hypotheses is logistic. Findings: The results showed that there is a direct and significant relationship between bankruptcy in companies and the going concern opinion in companies listed on the Tehran Stock Exchange as well as conservatism plays a moderating role on the relationship between bankruptcy and the going concern opinion. Originality: The present research can greatly contribute to the expansion of the existing literature in the field of auditor's opinion on the going concern, corporate bankruptcy and accounting conservatism in Iran.</p