Identification of Factors Affecting on the Change of Auditors

Independent auditor changes can be a variety of reasons, such as the content of the report of theindependent auditor, audit quality, audit fees and changes in the board of directors. However,users of financial statements should be aware that changing auditors, could be the outcomevariables other than those in this study has been examine and test. The purpose of this study, inaddition to the identify the mentioned factors is to help the competent authorities in theformulation of laws and regulations, particularly the community of Certified Public Accountantsin determining the rules of professional conduct and the Stock Exchange, as the custodian of thecapital market. In this study, with the use of financial information companies in the Tehran StockExchange at four-time by using the univariate logistic regression models based on cross-sectionaldata, has been to review and test research hypotheses. The findings show that the change in themembers of the Board of Directors in all the years of study of research and audit fees in oneperiod of time had a positive impact on the independent auditors change. However, it is notapproved the impact of other variables studied over the years.

کلیدواژه ها:

independent auditors ، legal inspectors ، audit reports ، audit fees ، capital market