Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock Exchange (TSE) Independent Auditor Changes and Information Transparency of Listed companies in Tehran Stock

Abstract

Always independent auditors play an important role in capital markets. Auditors changes regularly are considered as a way to increasing the information transparency by capital market regulators. In Iran, according to instructions of rigestered audit firms by securities and Exchange Organization(SEO)has been required . Based on the results of this research independent auditor changes no effect on the transparency of information of TSE listed companies.

Keywords

• transparency
• information
• auditors changes
• information transparency rate
• prior period adjusting