Articles

Audit firm rotation and audit report: evidence from the Tehran Stock Exchange

Published in: South African Journal of Accounting Research
Volume 29 , issue 1 , 2015 , pages: 1–12

DOI: 10.1080/10291954.2015.999451

Author(s): Saman Mohammadi Department of Accounting, Iran , Mohammad Monfared Maharlouie Master of Accounting, Iran , Sepideh Kazemi Noori Financial Management, Iran

Keywords: Audit Firm Rotation , Audit Report , Type of Audit Firm Rotation , Audit Quality

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Abstract

This research is an attempt to study the relationship between audit firm rotation and audit reports in companies listed on the Tehran Stock Exchange from 2003 to 2011. Due to the nominal nature of the variables, this study uses a non-parametric chi square distribution test to analyse the collected data. The results indicate that there is a significant relationship between the independent audit firm rotation and audit reports in the companies listed on the Tehran Stock Exchange. In addition, regarding the type of audit firm rotation, the results of the null hypothesis tests implicate that there is no significant relationship between these two variables in the companies under study.

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