Independent auditors are the most important pillars of the capital markets. One of the main strategies to increase their independence is changing them regularly. In this regard, according to the Audit Firms Instruction's Clause 2 of Article 10, mandatory change of auditors is required. This study aimed to investigate the role of management ability in changing mandatory and voluntary audit of the companies listed in Tehran Stock Exchange. The period of this study is ten-years from 2004 to 2013 and 113 companies have been investigated. In order to test the research hypotheses, logistic regression was used and one major general regression models are estimated for each hypothesis. Industry-wide research results suggest management ability has no effect on the mandatory and voluntary audit change. In every industry, it was found that there is negative and significant relationship between management ability and voluntary audit change in metal industry.
Rezaei, H., Karimipoor, I., & Ghannad, M. (2016). The Role of Managerial Ability to Change in Voluntary and Mandatory Audit. Applied Research in Financial Reporting, 4(2), 145-170.
MLA
Hamidreza Rezaei; Isa Karimipoor; Mostafa Ghannad. "The Role of Managerial Ability to Change in Voluntary and Mandatory Audit". Applied Research in Financial Reporting, 4, 2, 2016, 145-170.
HARVARD
Rezaei, H., Karimipoor, I., Ghannad, M. (2016). 'The Role of Managerial Ability to Change in Voluntary and Mandatory Audit', Applied Research in Financial Reporting, 4(2), pp. 145-170.
VANCOUVER
Rezaei, H., Karimipoor, I., Ghannad, M. The Role of Managerial Ability to Change in Voluntary and Mandatory Audit. Applied Research in Financial Reporting, 2016; 4(2): 145-170.
