The impact of the quality of accounting information and auditors' comments on the company's sustainability dimensions

operations and accounting adjustments (operating accruals). Since cash Economic units should disclose information based on the agreed framework in order to achieve the various goals of the stakeholders. One of these agreed frameworks is corporate sustainability. However, the understanding of the factors influencing the improvement of performance reporting is still unclear. In this regard, auditing and related issues are part of the factors affecting the sustainability of companies that have not been investigated yet. Therefore, the purpose of this study was to examine the relationship between the company's sustainability dimensions and the quality of accounting information and auditors' comments. In order to test the hypotheses of the research, a sample consisting of 143 companies admitted to the stock exchange was collected for the period of 2015 to 2021 and the results were analyzed based on multiple regression and using panel data. The results showed that the auditor's unacceptable comments lead to a decrease in the stability of the company. Also, the auditor's opinion reduces the dimensions of environmental, social and economic sustainability. In the same way, the quality of accounting information increases sustainability performance and environmental, social and economic dimensions.