The purpose of this study is examining the impact of worldwide known factors on auditor changes in Iranian corporations. For the study, the population of interest comprises all companies listed on the Tehran Stock Exchange (TSE). The sample comprises 37 auditor-change TSE companies and 37 non-auditor-change TSE companies. Logistic analysis is performed on the sample data. The findings indicate that audit fee, audit quality, change in management composition, and firm size are significantly influencing variables on auditor changes. Logistic multivariate analysis indicate that factors such as audit fee, audit opinion, change in management composition, and firm size can be used to establish a model to predict auditor changes.
Rezazadeh,J and Zareie Moravvej,K . (2007). Factors Associated with Auditor Changes in Iranian Corporations. Empirical Studies in Financial Accounting, 5(20), 89-105.
MLA
Rezazadeh,J , and Zareie Moravvej,K . "Factors Associated with Auditor Changes in Iranian Corporations", Empirical Studies in Financial Accounting, 5, 20, 2007, 89-105.
HARVARD
Rezazadeh J, Zareie Moravvej K. (2007). 'Factors Associated with Auditor Changes in Iranian Corporations', Empirical Studies in Financial Accounting, 5(20), pp. 89-105.
CHICAGO
J Rezazadeh and K Zareie Moravvej, "Factors Associated with Auditor Changes in Iranian Corporations," Empirical Studies in Financial Accounting, 5 20 (2007): 89-105,
VANCOUVER
Rezazadeh J, Zareie Moravvej K. Factors Associated with Auditor Changes in Iranian Corporations. Empirical Studies in Financial Accounting. 2007;5(20):89-105 (In Persian).
