Alireza Kamal Gharibi

Affiliation: Department of Accounting, Gorgan Branch, Islamic Azad University; Department of Accounting, Golestan science and research Branch, Islamic Azad University, Gorgan, Iran
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  • Investigating the effective factors on changing auditor: evidences of Iranian firms

    Alireza Kamal Gharibi , Mehdi Safari Geraeely doi: http://dx.doi.org/10.21511/ppm.14(3-si).2016.14
    Problems and Perspectives in Management Volume 14, 2016         Issue #3 (spec. issue)         pp. 401-406
    Views: 938 Downloads: 540 TO CITE

    This research will investigate the effective factors on changing auditor. Variables such as company size, audit opinions, audit reporting delay and auditing firm reputation are considered as effective factors on changing auditor. By selecting a sample which consists of 96 listed companies in Tehran’s stock exchange during 2010 to 2014 and applying multi-variable regression and econometric models, the results of research shows there is a significant positive relationship among company size, auditor opinion and auditing reporting delay and changing auditor, but there isn’t any significant relationship between auditing firm reputation and changing auditor. The findings of this research can fill the researches gap which are performed in this field and can provide accounting information for investors to make decision about stock exchange organization and other stockholders.

    Keywords: company size, auditor opinion, auditing report delay, auditing firm reputation, changing auditor.
    JEL Classification: M41, M42

Problems and Perspectives in Management
Business, Management and Accounting Decision Sciences Economics, Econometrics and Finance Social Sciences

Problems and Perspectives in Management

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Mehdi Safari Geraeely
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