Relationship between Change of Independent Auditor and Change of Audit Opinion

The objective of this study is to investigate the effect of auditor change on audit opinion change, during a period of 9 years from 2002 to 2010. The study sample consists of 243 firms, listed in Tehran Stock Exchange. Research method is of regression type, and the hypotheses tests are carried out b...

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Format: article
Langue:FA
Publié: Shahid Bahonar University of Kerman 2013
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Accès en ligne:https://doaj.org/article/24c51144888c4407ad2ee643539899e1
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