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Auditor's Report and the Impact of Non-Audit Services, Audit Institutions

융합경영연구 / The Journal of Economics, Marketing and Management, (E)2288-7709
2015, v.3 no.2, pp.1-8
https://doi.org/https://doi.org/10.13106/jemm.2015.vol3.no2.1
Mohammadi, Shaban (Hakim Nezami University)
Dashtbayaz, Mahmoud Lari (Qaenat Branch, Islamic Azad University)
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Abstract

In this paper, the effects of auditor change on audit quality in companies accepted in Tehran stock exchange placed review and we assessed the presence or absence of a significant correlation between them. to assess the quality of data auditing and tax distortions, falsification of accounting estimates, distortion of rules, distortion caused by mistakes in applying accounting policies and other distortions are used as the dependent variable Is. the sample group consisted of 56 companies as experimental group and a control group of 56 other companies a 4-year period, during the years 2011 to 2014 were studied. data needed for research discovery success ratio distortion before and after the change of auditor. To test the research hypotheses paired comparison method is used.

keywords
Auditor Independence, Quality Audit, Paired Comparison

융합경영연구