Accounting and Auditing Studies

Accounting and Auditing Studies

Corporate Governance and Auditor Switching Studying the Moderating Role of Auditor's Opinion Accuracy on Relationship between Corporate Governance and Auditor Switching

Articles in Press

Document Type : Original Article

Authors
Amir Ghafourian Shagerdi 1
vaghfi seyed hesam 2
seyed kazem ebrahimi 3
mohamad azimi barkhordari 3
1 Associate Professor, Accounting Department, Faculty of Administrative Sciences, Imam Reza International University, Mashhad, Iran
2 Assistant Professor,Department of Management,Economics and Accounting,Payame Noor University,Tehran,Iran
3 accounting
10.22034/iaas.2024.408924.1504
Abstract
Abstract

In this study, the moderating effect of the accuracy of the auditor's opinion on the relationship between corporate governance and the change of auditor in companies admitted to the stock exchange was investigated. The current research is of descriptive-correlation type and it is practical considering that it can be used by the stakeholders of the Iranian stock market. For this purpose, according to the conditions and limitations of the research, 113 companies were selected as a sample in the period from 2016 to 2022 and the required data were collected. In order to analyze the data, the fixed effects panel data model was used in the form of logistic model and STATA software. The findings of the research showed that if the auditor's opinion is highly accurate, the audit committee will reduce the possibility of changing the auditor. Also, if the auditor's opinion is highly accurate, the independence of the board of directors will reduce the possibility of changing the auditor. On the other hand, if the auditor's opinion is highly accurate, institutional ownership will not have a significant effect on the probability of changing the auditor. Also, if the auditor's opinion is highly accurate, managerial ownership will not have a significant effect on the probability of changing the auditor

Key words: Change of auditor, accuracy of auditor's opinion, corporate governance, panel data model.
Keywords
Change of auditor, accuracy of auditor'
s opinion, corporate governance, panel data model

Subjects

Accounting and Auditing Studies

Articles in Press, Accepted Manuscript
Available Online from 13 May 2024