The Impact of the Auditor's Continuity on Profit Sustainability: The Role of Financial Constraints

The purpose of this study is to investigate the effect of the auditor's comments on the stability of profits and also to investigate the role of financial constraints on the above relationship in companies listed on the stock exchange between 2012 and 1397. Using the systematic elimination method, a total of 172 companies (1204 years - companies) were selected as a sample to investigate the relationship between research variables. In this study, multivariate regression and Ives 10 software have been used to implement and test the hypotheses. The results of this study show that the statement of the auditor's continuity of activity has a significant effect on profit stability. Financial constraints moderate the relationship between the auditor's continuity of opinion and profit stability.