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Paper Information

Journal:   JOURNAL OF SECURITIES EXCHANGE   SPRING 2010 , Volume 3 , Number 9; Page(s) 25 To 42.
 
Paper: 

STUDY THE EFFECT OF AUDIT FIRM ROTATION UPON THE AUDIT REPORT QUALITY OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

 
 
Author(s):  HASAS E YEGANEH YAHYA, JAFARI VALIOLLAH
 
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Abstract: 

In this study, the effect of audit firm rotation on the audit report quality of listed companies in Tehran stock exchange has been studied. In fact, this research is a response to this question: "what is the effect of the audit firm rotation on the audit quality? The meaning of audit firm rotation is transfer and change of auditors in a maximum 4 years period and audit quality is the sum of competency (ability to explore the misstatement), independence of auditor (incentive of reporting the explored paint).
This is a measurement and the required data is gathered from document searching in the gathered financial reports. In this way, the financial data of the stock exchange companies which experienced the audit firm rotation was studied. The analysis of data and the test of hypothesis in the years of 1999 to 2006 shows that the audit firm rotation does not effect on audit quality.

 
Keyword(s): AUDIT FIRM ROTATION, AUDIT QUALITY, PRIOR PERIOD ADJUSTMENT
 
 
References: 
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Citations: 
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APA: Copy

HASAS E YEGANEH, Y., & JAFARI, V. (2010). STUDY THE EFFECT OF AUDIT FIRM ROTATION UPON THE AUDIT REPORT QUALITY OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF SECURITIES EXCHANGE, 3(9), 25-42. https://www.sid.ir/en/journal/ViewPaper.aspx?id=198194



Vancouver: Copy

HASAS E YEGANEH YAHYA, JAFARI VALIOLLAH. STUDY THE EFFECT OF AUDIT FIRM ROTATION UPON THE AUDIT REPORT QUALITY OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF SECURITIES EXCHANGE. 2010 [cited 2021October16];3(9):25-42. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=198194



IEEE: Copy

HASAS E YEGANEH, Y., JAFARI, V., 2010. STUDY THE EFFECT OF AUDIT FIRM ROTATION UPON THE AUDIT REPORT QUALITY OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF SECURITIES EXCHANGE, [online] 3(9), pp.25-42. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=198194.



 
 
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