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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Shahid Bahonar University of Kerman
2013
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oai:doaj.org-article:24c51144888c4407ad2ee643539899e12021-11-04T19:45:28ZRelationship between Change of Independent Auditor and Change of Audit Opinion2008-89142476-292X10.22103/jak.2013.605https://doaj.org/article/24c51144888c4407ad2ee643539899e12013-12-01T00:00:00Zhttps://jak.uk.ac.ir/article_605_27ad5b169e0cfcd4a184e1cb121ac3a9.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe 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 by the logistic regression method. The findings of this study confirm a direct relationship between auditor change and audit opinion change. Additionally, firm size has direct relationship with audit report change, and other variables such as loss, firm’s age and audit tenure have reverse relationship with audit report change. Auditor change has strong relationship with the opinion change. The positive relationship between auditor change and audit report change confirms the phenomenon of opinion shopping in the Iranian audit market.Shahid Bahonar University of Kermanarticle: auditoraudit opinionaudit opinion changeand opinion shoppingAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 4, Iss 14, Pp 91-108 (2013) |
| institution |
DOAJ |
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DOAJ |
| language |
FA |
| topic |
: auditor audit opinion audit opinion change and opinion shopping Accounting. Bookkeeping HF5601-5689 |
| spellingShingle |
: auditor audit opinion audit opinion change and opinion shopping Accounting. Bookkeeping HF5601-5689 Relationship between Change of Independent Auditor and Change of Audit Opinion |
| description |
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 by the logistic regression method. The findings of this study confirm a direct relationship between auditor change and audit opinion change.
Additionally, firm size has direct relationship with audit report change, and other variables such as loss, firm’s age and audit tenure have reverse relationship with audit report change. Auditor change has strong relationship with the opinion change. The positive relationship between auditor change and audit report change confirms the phenomenon of opinion shopping in the Iranian audit market. |
| format |
article |
| title |
Relationship between Change of Independent Auditor and Change of Audit Opinion |
| title_short |
Relationship between Change of Independent Auditor and Change of Audit Opinion |
| title_full |
Relationship between Change of Independent Auditor and Change of Audit Opinion |
| title_fullStr |
Relationship between Change of Independent Auditor and Change of Audit Opinion |
| title_full_unstemmed |
Relationship between Change of Independent Auditor and Change of Audit Opinion |
| title_sort |
relationship between change of independent auditor and change of audit opinion |
| publisher |
Shahid Bahonar University of Kerman |
| publishDate |
2013 |
| url |
https://doaj.org/article/24c51144888c4407ad2ee643539899e1 |
| _version_ |
1718444636652961792 |