MANAGEMENT CHANGE AND AUDIT OPINION: A TEST OF MANAGEMENT – AUDITOR ALIGNMENT HYPOTHESIS

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GHASEMENEZAHD EHSAN; GARKAZ MANSOUR

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2015 | Volume:3 | Issue:12 Page(s): 45-52

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Information Journal Paper

Title

MANAGEMENT CHANGE AND AUDIT OPINION: A TEST OF MANAGEMENT – AUDITOR ALIGNMENT HYPOTHESIS

Author(s)

GHASEMENEZAHD EHSAN | GARKAZ MANSOUR | Issue Writer Certificate

Keywords

AUDITOPINIONQ2

MANAGEMENT CHANGEQ2

AUDITOR TENUREQ2

Abstract

The aim of this research is to investigate relationship between MANAGEMENT CHANGE and audit opinion at private sector of auditing market. Research period is a 9- year period, from 2004 to 2012. Research method is correlation and hypothesis test was conducted upon multivariable regression method. Research findings indicate that audit opinion is affected by factors such as MANAGEMENT CHANGE, audit fees, audit tenure, company size, debt ratio, loss report and profitability ratio. Research results emphasize that MANAGEMENT CHANGE and number of audit paragraph in audit report have significant and negative relationship. Generally speaking, increase of MANAGEMENT CHANGE result in decrease of number of audit paragraph.

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APA: Copy

GHASEMENEZAHD, EHSAN, & GARKAZ, MANSOUR. (2015). MANAGEMENT CHANGE AND AUDIT OPINION: A TEST OF MANAGEMENT – AUDITOR ALIGNMENT HYPOTHESIS. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 3(12), 45-52. SID. https://sid.ir/paper/238162/en

Vancouver: Copy

GHASEMENEZAHD EHSAN, GARKAZ MANSOUR. MANAGEMENT CHANGE AND AUDIT OPINION: A TEST OF MANAGEMENT – AUDITOR ALIGNMENT HYPOTHESIS. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2015;3(12):45-52. Available from: https://sid.ir/paper/238162/en

IEEE: Copy

EHSAN GHASEMENEZAHD, and MANSOUR GARKAZ, “MANAGEMENT CHANGE AND AUDIT OPINION: A TEST OF MANAGEMENT – AUDITOR ALIGNMENT HYPOTHESIS,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 3, no. 12, pp. 45–52, 2015, [Online]. Available: https://sid.ir/paper/238162/en

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