THE DETERMINANTS OF AUDITOR SWITCHING FROM THE PERSPECTIVE OF CORPORATE GOVERNANCE

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NIKOMARAM HASHEM; MOVAKEL ELAHE

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Journal: The Financial Accounting and Auditing Researches Year:2015 | Volume:6 | Issue:24 Page(s): 1-20

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Information Journal Paper

Title

THE DETERMINANTS OF AUDITOR SWITCHING FROM THE PERSPECTIVE OF CORPORATE GOVERNANCE

Author(s)

NIKOMARAM HASHEM | MOVAKEL ELAHE | Issue Writer Certificate

Keywords

CORPORATE GOVERNANCEQ2

THE LARGEST OWNER OF THE COMPANYQ2

LARGE AUDITORQ2

SMALL AUDITORQ2

Abstract

The purpose of this paper is to examine the relationship between CORPORATE GOVERNANCE mechanisms and factors influencing the decisions of the auditor. Due to the fact that the auditors have a major impact on their independence. In recent years, research in this field has become an important drummer. Various factors may affect the auditor change; this study has addressed this issue from the perspective of CORPORATE GOVERNANCE. Governance is a set of rules, regulations, procedures, and internal and external criteria to guide the behavior of people with different The research is based on the balance sheet and income statement data for firms listed in Tehran Stock Exchange, the company's own CORPORATE GOVERNANCE mechanisms can influence decisions regarding the selection or change of auditor that one of these mechanisms is that ownership concentration in the present study examined the effects on the auditor. The results show that the higher the percentage of shares held by the owner of the company, There are now more willing to change their auditors to select a smaller auditor and When the Company for the fiscal year prior to the audit opinion is received unauthentic reluctant to change their auditors to select smaller auditors therefore The first hypothesis is not rejected the second hypothesis is rejected.

Cites

THE IMPACT OF INTERNAL AUDIT QUALITY ON INDEPENDENT AUDIT FEES

References

مطالعه ای درباره استقلال و شایستگی حسابداران رسمی

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APA: Copy

NIKOMARAM, HASHEM, & MOVAKEL, ELAHE. (2015). THE DETERMINANTS OF AUDITOR SWITCHING FROM THE PERSPECTIVE OF CORPORATE GOVERNANCE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 6(24), 1-20. SID. https://sid.ir/paper/198059/en

Vancouver: Copy

NIKOMARAM HASHEM, MOVAKEL ELAHE. THE DETERMINANTS OF AUDITOR SWITCHING FROM THE PERSPECTIVE OF CORPORATE GOVERNANCE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2015;6(24):1-20. Available from: https://sid.ir/paper/198059/en

IEEE: Copy

HASHEM NIKOMARAM, and ELAHE MOVAKEL, “THE DETERMINANTS OF AUDITOR SWITCHING FROM THE PERSPECTIVE OF CORPORATE GOVERNANCE,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 6, no. 24, pp. 1–20, 2015, [Online]. Available: https://sid.ir/paper/198059/en

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