The effect of some auditing properties with transparency of financial reporting in governmental companies

Abstract

Economic decision making requires information that we can allocate properly existing and available resources. One of the most important decisions is related to proper information with topic which If not properly prepared and processed, the negative impact of the decision will be followed for decision maker. According to the importance of topic, the research tries to survey the effect of some factors (size of auditing firm, auditor turnover and Type of audit's opinion) on transparency of financial information. The results indicate that there is significant positive relationship between type of audit' opinion and transparency of financial information. But there is a negative significant relationship between auditor turnover and transparency of financial information. Finally, there is not significant relationship between size of auditing firm and financial restatement .