نویسندگان
1 استادیار- عضو هیات علمی دانشگاه آزاد واحد بروجرد
2 مربی- عضو هیات علمی دانشگاه آزاد واحد بروجرد
3 کارشناس ارشد حسابداری
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The effect of auditors on demand of audit services is an important field of academic and professional research. We try to find whether the demand of audit services has any effect on the change of auditors or not. This study is surveyed on a sample of listed companies in Tehran stock market between 1390 and 1391 years. This descriptive and application research has 8 hypothesis that examine the effect of demand for auditors service on each of qualitative trait of audit change including of audit fee, auditor’s opinion, auditing quality, management change, company’s growth, company’s financial situation, firm size and complexity of auditing unit. We use questionnaire to collect data and SPSS software to evaluate hypothesis. Our finding support that 6 secondary hypotheses and consequently main hypothesis doesn’t rejected.
کلیدواژهها [English]
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