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

Saman Mohammadi, Mohammad Monfared Maharlouie and Sepideh Kazemi Noori

South African Journal of Accounting Research, 2015, vol. 29, issue 1, 1-12

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.

Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/10291954.2015.999451 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:rsarxx:v:29:y:2015:i:1:p:1-12

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/rsar20

DOI: 10.1080/10291954.2015.999451

Access Statistics for this article

South African Journal of Accounting Research is currently edited by Soon Nel

More articles in South African Journal of Accounting Research from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().