MohammadRezaei, Fakhroddin; Faraji, Omid; Heidari, Zahra - 2020
We study whether audit partner quality in the preceding year plays a role in restatements and audit opinions in the current year. Audit failure rate is used as a measure of audit partner quality. A dataset of Iranian listed firms consisting of 1188 observations for the years 2012–2017 is used...