We investigate how auditor switching is affected by government influence, misalignment between type of auditor (government vs. private) and type of controlling shareholder(government vs. private), and between auditor and imputed preferences...

The current study aims to investigate the job satisfaction of external and internal auditors in Iran

during 2010. Obtained results reveal that concluded that internal auditors have lower authority than external auditors. Further, internal...

Auditors play a critical role in any company. The managers of such departments should manage subordinates so well in order to obtain good results. For this condition to happen, at first the managers’ motivations should be recognized and be satisfied...

The current study aims to predict the optimal amount of independent audit fees based on the factors influencing audit fees. To identify the factors influencing audit fees, the stakeholders of 30 auditing firms, members of ...

Purpose – This paper aims to investigate the relationship between corporate governance and auditors

switching of listed companies on the Tehran Stock Exchange.

Design/methodology/approach – To achieve the objectives of this study, 12...

to account as sample studies. Audit firm size, auditor tenure and auditor specialization are set as independent variables and audit quality is the only dependent variable in the current paper.

Findings



The results indicate that audit...

هدف این تحقیق بررسی و شناسایی مهارت ها، دانش و نگرش های مورد نیاز حسابرسان در ایران است.rnبرای این منظور، یک پرسشنامه در میان حسابرسان شرکت های حسابرسی مستقر در مشهد توزیع شد تا اهمیت مهارت های شناسایی شده برای کارآیی ...

The purpose of this research is to investigate and identify the skills, knowledge, and attitudes required by today\\\\\\'s auditors in Iran. To this end, a questionnaire was distributed among the auditors of audit firms located in Mashhad...

We investigate the association between factors related to client and auditor characteristics and auditor switches by companies listed on the Tehran Stock Exchange (TSE) because government policy and recent regulatory changes resulted in a rapid...

in the capital market and auditing environment in Iran that lead to auditor switches, thus emerging concerns about auditors’ independence and audit quality. The new situation may have impaired auditor independence and audit quality by providing an opportunity...