چکیده (انگلیسی):

This study examines the quality of voluntary disclosure on the opinion and fees of the
independent auditors in listed companies in Tehran Stock Exchange. In line with this goal, all the listed
companies in Tehran Stock Exchange that had provided the financial statements (balance sheet, loss and
profit statement) and the required information in the years 2006 to 2011 were studied. A total of 123
companies from various industries were selected. To test the hypotheses, multiple variables regression
(Inter method) was used and their statistical significance took place using t and F statistics. Also, in order to
test the model autocorrelation Durbin-Watson test was employed. Research results show that there is no
significant relationship between the quality of voluntary disclosure and the opinion and fees of the
independent auditors.