Concerns about the destructive effects of long-term relationships between AUDITors and business owners on AUDITor independence and AUDIT quality have led to the formulation of laws limiting these relationships; Therefore, the policy of MANDATORY ROTATION, in order to improve the independence of accountants and as a result to increase the quality of AUDITing, has attracted the opinion of legislators. Critics of this policy believe that the implementation of such a policy will lead to an increase in AUDIT costs as well as a delay in submitting the AUDIT report. Indeed, critics focus on the cost of forced ROTATION. Therefore, the aim of the current research is to investigate the price of forced ROTATION by considering two direct consequences including; The AUDIT fee and the timeliness of the AUDIT report. For this purpose, a sample of 120 companies listed on the Tehran Stock Exchange during the period of 2017-2022 has been selected. The ordinary least squares regression model was also used to test the research hypotheses. The obtained results show; During the MANDATORY ROTATION period, the AUDIT costs increased and the AUDIT report was delayed. The results of this research support the accounting profession's arguments that MANDATORY turnover is not without cost to various stakeholders, including clients, AUDITors, and investors.

This study aims to investigate the impacts of MANDATORY AUDIT FIRM ROTATION (MAFR) on AUDIT fees and AUDIT market competition among FIRMs listed on Tehran Stock Exchange (TSE). Since 2007 FIRMs listed on TSE are not allowed to use services of any single AUDIT FIRM for more than 4 consecutive years. We tested our hypotheses using multivariate regression analysis and mean comparison test. The research sample consists of 95 FIRMs listed on TSE during the period 2006-2014. The results, in summary, revealed that MAFR has significantly more increase in AUDIT fees in comparison with voluntary AUDIT FIRM ROTATIONs and, therefore has imposed additional AUDIT costs to FIRMs. Moreover, there were no statistically significant changes in market share of high-quality ranked AUDIT FIRMs and those of lower quality ranks, before and after imposition of MARF rule in Iran.

In the recent years have been set several requirements such as MANDATORY external AUDIT FIRM ROTATION and limiting the provision of non-AUDIT services, to improve AUDIT independence and AUDIT quality. The purpose of this study is to investigate requirements effects in AUDIT quality, users confidence, AUDIT fees and it's cost-benefits. The data was collected by questionnaire that it was adopted in previous researches. The samples include 135 AUDITor and 77 investors (financial managements, experts, senior experts and investment analysts) in Tehran city. The results, showed that MANDATORY external AUDIT FIRM ROTATION and limiting the provision of non-AUDIT services improve AUDIT quality and users confidence. But, they do not have meaningful effect on AUDIT fees. Also, there is no significant differences on AUDITors and investors attitudes about above requirements effects in AUDIT quality and users confidence.

Disclosure requirements and market reaction against switching AUDITors have been created to discourage the management to obtain favorable AUDITing reports or license for applying certain AUDITing methods. Therefore, this research is an attempt to study the relationship between AUDIT FIRM ROTATION and AUDIT report in companies listed in Tehran Stock Exchange from 2003 to 2012. Due to the nominal nature of the variables, this study used non-parametric Chi Square Distribution test to analyze the collected data. The results indicate that there is a significant relationship between the independent AUDIT FIRM ROTATION and AUDIT report in the companies listed in Tehran Stock Exchange. In addition, regarding the type of AUDIT FIRM ROTATION, the results of the null hypothesis tests implicate that there is no significant relationship between these two variables in the companies under study.

This study examines whether the length of the relationship between a company and an AUDIT FIRM (AUDIT-FIRM tenure) is associated with financial reporting quality. Using two proxies for financial reporting quality. The population of this study is that the companies accepted the Tehran Stock Exchange, according to the definition of the study for The period of AUDIT-FIRM tenure which is at least five consecutive years. Time domain of research is 1381 – 1390 (2002-2011) and the data evaluated in this study is extracted from the AUDITed financial statement of The company’s stocks. It is explained that the Pearson correlation test and multiple regression to investigate the relationship between independent and dependent variables and also determining the direction and extent of these relationships are considered. We found a relationship between short AUDIT-FIRM tenure of one to two years and quality of financial reports. In contrast, we found no evidence of relative financial reporting quality for longer AUDIT FIRM tenures and medium AUDIT FIRM tenures.

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.