Effectiveness of manager's performance on independent auditor's opinion in listed companies of Tehran Stock Exchange

The auditor’s report، in decision making process of financial statements’ users is considered as a profitable means; one of these effective factors on independent auditor’s opinion is management performance of entity. Moreover، performed studies indicate the effect of management performance on independent auditor’s opinion. The purpose of this study is investigating effectiveness of management performance، such as، profitability، dividend per share، the rate of return on owner’s equity، assets return rate، on independent auditor’s report and clauses of qualified report. Statistical universe of research is 560 company years that include 112 listed companies of Tehran Stock Exchange، since2007-2011. We have tested hypothesizes of research، by using Logistic Regression. Resultant findings of testing hypothesizes indicate that the effect of dividend per share measures on accepted report of independent auditor and، in addition، profitability scales has influenced the clauses of investment entry by flat cost technique، instead of net cost. Measures 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، one can state، improving management performance will reduce issuing qualified report. As a result، measures of accounting of management performance will affect the independent auditor’s opinion.