THE REASONS OF CHANGING THE AUDITORS IN TEHRAN STOCK EXCHANGE

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ROHI ALI; IMANZADEH PEYMAN

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Journal: The Financial Accounting and Auditing Researches Year:2010 | Volume:1 | Issue:4 Page(s): 185-198

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Information Journal Paper

Title

THE REASONS OF CHANGING THE AUDITORS IN TEHRAN STOCK EXCHANGE

Author(s)

ROHI ALI | IMANZADEH PEYMAN | Issue Writer Certificate

Keywords

AUDITORSQ3

TEHRAN STOCK EXCHANGEQ2

CHANGING THE AUDITORSQ3

Abstract

The increasing concern over auditor independence makes auditor changes an important area of research. The purpose of this study is to recognize the factors effectiveness auditor changes in Iran. The sample comprises of 37 auditor – change SEI (Stock Exchange of Iran) companies and 37 non – auditor change SEI companies.Descriptive statistics and logistic analysis are used to analyze the data and 11 auditor – change variables.The findings indicates that audit fee, audit quality, management position, firm size and rate of return are effective variables that changes firms AUDITORS.

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APA: Copy

ROHI, ALI, & IMANZADEH, PEYMAN. (2010). THE REASONS OF CHANGING THE AUDITORS IN TEHRAN STOCK EXCHANGE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 1(4), 185-198. SID. https://sid.ir/paper/198130/en

Vancouver: Copy

ROHI ALI, IMANZADEH PEYMAN. THE REASONS OF CHANGING THE AUDITORS IN TEHRAN STOCK EXCHANGE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2010;1(4):185-198. Available from: https://sid.ir/paper/198130/en

IEEE: Copy

ALI ROHI, and PEYMAN IMANZADEH, “THE REASONS OF CHANGING THE AUDITORS IN TEHRAN STOCK EXCHANGE,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 1, no. 4, pp. 185–198, 2010, [Online]. Available: https://sid.ir/paper/198130/en

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