A survey about r
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
