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The Determinant Factors of Auditor Switch Among Companies Listed on Tehran Stock Exchange


Arezoo Aghaei Chadegani


Islamic Azad University; University Kebangsaan Malaysia

Zakiah Muhammaddun Mohamed


National University of Malaysia - School of Accounting

Azam Jari


Islamic Azad University (IAU)

March 3, 2011

International Research Journal of Finance and Economics ISSN 1450-2887, Issue 80 (2011)

Abstract:     
Regarding to the impact of auditor switching on auditor’s independence, this issue become an important subject and widely studied in developed countries recently. In spite of the growing concerns of this issue, few studies have been done in Iran to investigate which factors influenced auditor switch. The aim of this research is to find major determinants of auditor switch among companies listed on Tehran stock exchange. In order to verify the determinants of auditor switch, logistic regression model is used in this study. The Sample consists of 182 companies that listed on Tehran Stock Exchange (TSE). From these 182 companies, 91 companies had auditor switch during 2003 till 2007 and 91 companies without auditor switch. The results indicate that between 6 factors that are analyzed in this research only auditor size is significantly related to auditor switch among companies listed on Tehran Stock Exchange. Furthermore, consistent with previous studies, this study showed that there is no significant relationship between receiving qualified audit opinion and auditor switch. Thus, this result suggests that opinion shopping is not a concern in TSE.

Number of Pages in PDF File: 11

Keywords: Auditor Switch, Logistic Regression, Tehran Stock Exchange, Determinant Factors

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Date posted: March 4, 2013  

Suggested Citation

Aghaei Chadegani, Arezoo and Muhammaddun Mohamed, Zakiah and Jari, Azam, The Determinant Factors of Auditor Switch Among Companies Listed on Tehran Stock Exchange (March 3, 2011). International Research Journal of Finance and Economics ISSN 1450-2887, Issue 80 (2011). Available at SSRN: http://ssrn.com/abstract=2227597

Contact Information

Arezoo Aghaei Chadegani (Contact Author)
Islamic Azad University ( email )
Tehran
Iran
University Kebangsaan Malaysia ( email )
Malaysia
Zakiah Muhammaddun Mohamed
National University of Malaysia - School of Accounting ( email )
Faculty of Economics and Business
Universiti Kebangsaan Malaysia
Bangi, Selangor 43600
Malaysia
Azam Jari
Islamic Azad University (IAU) ( email )
Hamedan, Iran
Tehran, 461-15655
Iran
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