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

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.

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.

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.