Factors Affecting Auditor Switching with an Emphasis on Auditor Characteristics: A Meta-Analysis Approach
Publish Year: 1403
نوع سند: مقاله ژورنالی
زبان: English
View: 116
This Paper With 19 Page And PDF Format Ready To Download
- Certificate
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
JR_IJFMA-9-34_003
تاریخ نمایه سازی: 4 تیر 1402
Abstract:
The aim of this study is to provide an understanding of the factors affecting auditor switching with an emphasis on auditor characteristics. For this end, a meta-analysis method is used to investigate the common predictors of auditor switching in order to determine whether previous research provides a consistent picture of audit switching drivers using auditor characteristics. By searching for articles published within the period from ۲۰۰۱ to ۲۰۲۱ to find Persian articles and from ۱۹۹۶ to ۲۰۲۱ to find English articles in top international journals indexed in the Scopus database, ۶۷ articles were selected and the variables affecting auditor switching based on auditor characteristics were extracted. Egger regression and Funnel chart have also been used to evaluate the bias. The results of this study showed that variables such as auditor industry expertise, auditor tenure, audit fees, auditor opinions, audit firm size, audit quality, and financial restatements lead to auditor switching. These results contribute to research on the key factors affecting the auditor switching in terms of client characteristics and are useful for regression modeling of the factors affecting auditor switching.
Keywords:
Authors
mohammad ostadjafari
PhD Student of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
omid faraji
Assistant professor, Department of Management and Accounting, College of Farabi, University of Tehran, Qom, Iran
meysam arabzadeh
Assistant professor, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
hosain jabbary
Assistant professor, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
hasan ghanimati
Assistant professor, Department of Management, West Tehran Branch, Islamic Azad University, Tehran, Iran
مراجع و منابع این Paper:
لیست زیر مراجع و منابع استفاده شده در این Paper را نمایش می دهد. این مراجع به صورت کاملا ماشینی و بر اساس هوش مصنوعی استخراج شده اند و لذا ممکن است دارای اشکالاتی باشند که به مرور زمان دقت استخراج این محتوا افزایش می یابد. مراجعی که مقالات مربوط به آنها در سیویلیکا نمایه شده و پیدا شده اند، به خود Paper لینک شده اند :