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69 A survey about relationship between Auditing services demand by firms and Auditor's changes
Dr. Mahmood Hematfar 1, Dr. Darush Javid 2 , Sadegh Hamehkhani 3 (Corresponding Author )
1,2,3 Department of Accounting, Borujerd Branch, Islamic Azad University , Borujerd, iran
Abstract: According to especial influence that auditors have in respect to auditing services demand in recent years, this phenomenon has changed to an important field in academic research and professional institutions. The main objective of this research is whether if auditing services demand influences on auditors changing. The sample populations of this research were listed firms and companies in the stock exchange in 1390 – 1391. This research is a combined method of field research and academic search, consisting of eight approved theses that has paid attention to the following issues: auditor's changing qualitative characteristics, i. e; auditing fees, kind of auditing comment, auditing quality, management changing, company's growth, companies financial situation, company size and surveyed complexities, questionnaire with Likert spectrum scale has been used for collecting data and SPSS software and enter regression statistical test has been used for evaluating the hypothesis. The result of this research showed the sub – hypothesis approvement and finally verifying the final hypothesis.
[Hamekhani S, Hematfar M, Javid D. A survey about relationship between Auditing services demand by firms and Auditor's changes. J Am Sci 2012;8(10):473-479]. (ISSN: 1545-1003).http://www.jofamericanscience.org. 69
Keywords: Auditing service demand, auditor's change, characteristic of auditing institution, features of companies Full Text 69