Client industry characteristics and auditor changes

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Safarzadeh Mohammad Hosein; Mohammadi Shamim

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Journal Paper

Paper Information

Journal: Professional Auditing Research Year:2023 | Volume:3 | Issue:10 Page(s): 8-27

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Information Journal Paper

Title

Client industry characteristics and auditor changes

Author(s)

Safarzadeh Mohammad Hosein | Mohammadi Shamim | Issue Writer Certificate

Keywords

Change of auditorQ4

Homogeneity of the customer industryQ4

Complexity of accounting informationQ4

Auditor competitionQ4

Competition in the customer industryQ4

Abstract

In recent years, the Change of auditor in companies listed on the TSE has become a common phenomenon, which can overshadow the professional power and independence of the auditor and have adverse consequences. The Change of auditor can often have different reasons. The purpose of this study is to investigate the relationship between the characteristics of the customer industry and the Change of auditor in companies listed on the TSE. This research is applied in terms of purpose and descriptive-correlation in terms of nature. In order to achieve the research objective, 178 companies were selected from the companies listed on the TSE during the years 2016 to 2021 by systematic elimination sampling method and a total of 1068 observations. Logistic regression method was used to test the research hypotheses. Findings show that there is a significant inverse relationship between the Homogeneity of the customer industry and the Change of auditor, There is also a direct and significant relationship between the Complexity of accounting information and Auditor competition with changes in the auditor, But no significant relationship was found between competition in the client industry and the Change of auditor.

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