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Mandatory Audit Rotation and Audit Opinion in Firms Listed in Tehran Stock Exchange

International Journal of Business Analytics and Intelligence

Volume 1 Issue 2

Published: 2013
Author(s) Name: Mehdi Hoseini, Saeid Jabbarzadeh Kangarlouei, Morteza Motavassel | Author(s) Affiliation: Department of Accounting, Islamic Azad University, Iran
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Abstract

The regulations require firms to disclose the reasons of changing auditors. Periodic audit rotation of firms indicates importance of this issue for users of accounting information. Audit rotation is important with respect to two viewpoints of mandatory and voluntary rotation. The present research is intended to study the factors affecting mandatory audit rotation and audit opinion, and its mutual effects on each other. To do so, 244 auditors of firms listed in Tehran StockExchange were randomly selected to complete the researcher-made questionnaire. The results indicate that there is a significant positive relationship between increased auditor’s fees, risk, firm size and mandatoryauditrotation. Also, there is a positive significant relationship between type of audit reporting and changing of the auditors.

Keywords: Mandatory Audit Rotation, Audit Opinion, Tehran Stock Exchange

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