Emotional Analysis of Accounting Financial Statements and the Effect of Auditor's Opinion on the Method of Presenting the Audit Report

Document Type : Research

Author
Samaneh Kamgoo
PhD student in Accounting, Noor University, Noor Branch, Mazandaran Province, Iran.
10.22034/smajournal.2026.544761.1133
Abstract
The present study aims to examine the impact of emotional sentiment analysis of accounting financial statements on the type of auditor’s opinion, as well as the mediating role of accounting behavior and auditor feedback in this relationship. The main motivation for this research stems from the fact that the tone and emotional content of financial reports can distort stakeholders’ perceptions, conceal financial realities, and increase the likelihood of corporate scandals. The statistical population of the study included all companies listed on the Tehran Stock Exchange during the period 2014–2024, and a sample of 150 audited financial statements from private companies was selected through stratified random sampling. Research data were collected using a standardized questionnaire and content analysis of financial statement texts, and analyzed using structural equation modeling and EViews software. The findings revealed that the emotional tone of financial statements has a positive and significant effect on the auditor’s opinion; meaning that the stronger the emotional tone, the higher the likelihood of a qualified or adverse audit report. In addition, accounting behavior (β = 0.41) and auditor feedback (β = 0.37) both had significant effects on the type of auditor’s opinion. The interactive effect of emotional tone and auditor feedback was also positive and significant (β = 0.22), indicating that auditor feedback can moderate the impact of emotional tone on the audit outcome, although it does not entirely eliminate this effect. These results highlight the necessity of controlling emotional biases in financial reporting between accountants and auditors.
Keywords
Sentiment Analysis
Accounting Financial Statements
Auditor&‌‌rsquo
s Opinion
Accounting Behavior
Auditor Feedback
Subjects
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Strategic Management Accounting
Volume 3, Issue 1 - Serial Number 1
Spring
Winter 2026
Pages 49-74