THE AUDIT FIRM ROTATION AND TYPE OF AUDIT REPORT

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VAKILIFARD HAMIDREZA; MOHAMMADI SAMAN

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: The Financial Accounting and Auditing Researches Year:2015 | Volume:7 | Issue:25 Page(s): 33-48

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Information Journal Paper

Title

THE AUDIT FIRM ROTATION AND TYPE OF AUDIT REPORT

Author(s)

VAKILIFARD HAMIDREZA | MOHAMMADI SAMAN | Issue Writer Certificate

Keywords

AUDIT FIRM ROTATIONQ2

AUDIT REPORTQ2

TYPE OF AUDIT FIRM ROTATIONQ2

AUDIT QUALITYQ1

Abstract

Disclosure requirements and market reaction against switching auditors have been created to discourage the management to obtain favorable auditing reports or license for applying certain auditing methods. Therefore, this research is an attempt to study the relationship between AUDIT FIRM ROTATION and AUDIT REPORT in companies listed in Tehran Stock Exchange from 2003 to 2012. Due to the nominal nature of the variables, this study used non-parametric Chi Square Distribution test to analyze the collected data. The results indicate that there is a significant relationship between the independent AUDIT FIRM ROTATION and AUDIT REPORT in the companies listed in Tehran Stock Exchange. In addition, regarding the type of AUDIT FIRM ROTATION, the results of the null hypothesis tests implicate that there is no significant relationship between these two variables in the companies under study.

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APA: Copy

VAKILIFARD, HAMIDREZA, & MOHAMMADI, SAMAN. (2015). THE AUDIT FIRM ROTATION AND TYPE OF AUDIT REPORT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 7(25), 33-48. SID. https://sid.ir/paper/197982/en

Vancouver: Copy

VAKILIFARD HAMIDREZA, MOHAMMADI SAMAN. THE AUDIT FIRM ROTATION AND TYPE OF AUDIT REPORT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2015;7(25):33-48. Available from: https://sid.ir/paper/197982/en

IEEE: Copy

HAMIDREZA VAKILIFARD, and SAMAN MOHAMMADI, “THE AUDIT FIRM ROTATION AND TYPE OF AUDIT REPORT,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 7, no. 25, pp. 33–48, 2015, [Online]. Available: https://sid.ir/paper/197982/en

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