The Role of Auditors’ Statements and Auditing Institutions’ Size and Type of on Auditing Institutions’ Change in Companies Listed in Tehran Stock Exchange

The effects of the type of auditors’ statements and auditing institutions’ size on auditing institutions’ change were assessed in this research. Target population of the study was consisting of 110 listed companies on Tehran stock exchange which had experienced the auditing institution’s change at least once, over a 5-year-period, from 2008 to 2013. The obtained findings indicated that the type of auditors’ statements and auditing institutions’ size are not significantly associated with auditing institutions’ change.

Keywords:

The type of auditor’s statement , auditing institution’s size , Auditing Institutions’ Change