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Paper Information

Journal:   THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES   MARCH 2010 , Volume 1 , Number 4; Page(s) 185 To 198.
 
Paper: 

THE REASONS OF CHANGING THE AUDITORS IN TEHRAN STOCK EXCHANGE

 
 
Author(s):  ROHI ALI, IMANZADEH PEYMAN
 
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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.
 
Keyword(s): AUDITORS, TEHRAN STOCK EXCHANGE, CHANGING THE AUDITORS
 
References: 
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