Investigating the effective factors on changing auditor: evidences of Iranian firms

Abstract

This research will investigate the effective factors on changing auditor. Variables such as company size, audit opinions, audit reporting delay and auditing firm reputation are considered as effective factors on changing auditor. By selecting a sample which consists of 96 listed companies in Tehran’s stock exchange during 2010 to 2014 and applying multi-variable regression and econometric models, the results of research shows there is a significant positive relationship among company size, auditor opinion and auditing reporting delay and changing auditor, but there isn’t any significant relationship between auditing firm reputation and changing auditor. The findings of this research can fill the researches gap which are performed in this field and can provide accounting information for investors to make decision about stock exchange organization and other stockholders. Keywords: company size, auditor opinion, auditing report delay, auditing firm reputation, changing auditor. JEL Classification: M41, M42