A Study on the Effect of Auditor Mandatory Rotation on the Audit Quality Improvement in Companies Listed at Tehran Stock Exchange
Publish Year: 1392
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_AJAER-3-2_002
تاریخ نمایه سازی: 29 اسفند 1398
Abstract:
Abstract: This study has examined the relationship between the rotation of auditors and audit quality in listed companies at Tehran Stock Exchange. To measure audit quality discretionary accruals indicators are used. Research data have been analyzed using statistical sample of 100 listed companies at Tehran Stock Exchange, for the time period 2008 to 2012 through panel data analysis method and least squares regression method. According to the results of the regression model estimation, research hypothesis is confirmed with a confidence level of 95%. In other words, there is a significant positive relationship between rotation of auditors and audit quality.
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Authors
Esmaeil Fallahi
Department Of Accounting,Persian Gulf International Educational Branch,Islamic Azad University,Khorramshahr,Iran
HabibAllah Rasuli
Department Of Accounting, Abadan Branch, Islamic Azad University, Abadan, Iran
Mohammad Ramezan Ahmadi
Assistant Professor of Accounting, Shahid Chamran University