INVESTIGATION OF THE ASSOCIATION BETWEEN Z’ALTMANS BANKRUPTCY INDEX AND AUDITOR CHANGE

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BANIMAHD B.; AKBARI REZA

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

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2010 | Volume:3 | Issue:6 Page(s): 41-48

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Information Journal Paper

Title

INVESTIGATION OF THE ASSOCIATION BETWEEN Z’ALTMANS BANKRUPTCY INDEX AND AUDITOR CHANGE

Author(s)

BANIMAHD B. | AKBARI REZA | Issue Writer Certificate

Keywords

AUDITOR CHANGEQ2

CHANGE OF OWNERSHIPQ2

Z’ALTMANS BANKRUPTCY INDEXQ3

QUALIFIED AUDIT OPINIONSQ3

Abstract

In this paper, we examine relation between Z’ALTMANS BANKRUPTCY INDEX and AUDITOR CHANGE over a 7-period in 56 firms in Tehran Stock Exchange. We report evidence that AUDITOR CHANGE and Z’ALTMANS BANKRUPTCY INDEX and it’s variables have not a positive relation. There is also no relation between AUDITOR CHANGE and firm size in study sample. But we found a positive relation between AUDITOR CHANGE and firms leverage, QUALIFIED AUDIT OPINIONS and ownership change. Our findings contribute to the literature on Determinants of AUDITOR CHANGE and they implicate that the AUDITOR CHANGE factors are likely non- quantitative Factors such as CHANGE OF OWNERSHIP.

Cites

THE PREDICTING OF AUDITOR CHANGES BY USING FINANCIAL DISTRESS VARIABLES: DATA MINING APPROACH

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APA: Copy

BANIMAHD, B., & AKBARI, REZA. (2010). INVESTIGATION OF THE ASSOCIATION BETWEEN Z’ALTMANS BANKRUPTCY INDEX AND AUDITOR CHANGE. MANAGEMENT ACCOUNTING, 3(6), 41-48. SID. https://sid.ir/paper/198750/en

Vancouver: Copy

BANIMAHD B., AKBARI REZA. INVESTIGATION OF THE ASSOCIATION BETWEEN Z’ALTMANS BANKRUPTCY INDEX AND AUDITOR CHANGE. MANAGEMENT ACCOUNTING[Internet]. 2010;3(6):41-48. Available from: https://sid.ir/paper/198750/en

IEEE: Copy

B. BANIMAHD, and REZA AKBARI, “INVESTIGATION OF THE ASSOCIATION BETWEEN Z’ALTMANS BANKRUPTCY INDEX AND AUDITOR CHANGE,” MANAGEMENT ACCOUNTING, vol. 3, no. 6, pp. 41–48, 2010, [Online]. Available: https://sid.ir/paper/198750/en

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