In recent years, with the prevalence of major financial scandals, the phenomenon of audit opinion shopping has been discussed as a challenging issue ‌again in the field of audit knowledge. Because it is expected that this phenomenon will affect the quality of the audit and also on the other hand the quality of the audit will affect the willingness of managers to audit opinion shopping. But how to test this two-way and simultaneous relationship experimentally is a question that the present study seeks to answer. For this purpose, the data of 122 companies listed on the Tehran Stock Exchange for the period of 2011-2018 have been tested using a model of equations simultaneously with the seemingly unrelated regression approach. The findings indicate that there is a significant inverse inverse effect between the audit opinion shopping and the quality of the audit (type I and II errors).
These results indicate that when the audit firms act according to the wishes of the owners, the quality of the audit decreases and also the level of audit quality affects the willingness of managers based on buying the auditorchr('39')s opinion. These findings can be useful for stock market policymakers, investors as well as auditing firms