1.
Mehdi Hoseini
– Department Of Accounting, Islamic Azad University, Iran
2.
Saeid Jabbarzadeh Kangarlouei
– Department Of Accounting, Islamic Azad University, Iran
3.
Morteza Motavassel
– Department Of Accounting, Islamic Azad University, Iran
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.
