Subject Areas :

حمید رضا وکیلی فرد ¹ , سامان محمدی ²

1 -
2 -

Received: 2014-12-25 Accepted : 2015-02-25 Published : 2015-05-24

Keywords:

References:

منابع

ایمان­زاده، پیمان و علی روحی، (1388)، "بررسی دلایل  تغییر حسابرس در شرکت­های پذیرفته شده در بورس اوراق بهادار تهران"، پژوهش‌های حسابداری مالی و حسابرسی، سال اول، شماره 4، صص 185-198.

بولو، قاسم؛ کیهان، مهام؛ و اسماعیل گودرزی، (1389)، "تغییر حسابرس مستقل و شفافیت اطلاعاتی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران"، فصلنامه دانش حسابداری، سال اول، شماره 1، تابستان، صص 135-111.

جعفری، علی (1385)، "ایران در ارائه خدمات گواهی عوامل مؤثر بر استقلال و شایستگی اعضای جامعه حسابداران رسمی"، پایان­نامه مقطع دکترای حسابداری، دانشگاه علامه طباطبایی.

زارع، غلامحسن (1389)، "بررسی رابطه بین سازوکارهای حاکمیت شرکتی و انتخاب حسابرس در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران"، پایان­نامه کارشناسی ارشد، دانشگاه شیراز.

زارعی مروج، کمال (1385)، "شناسایی عوامل مؤثر  بر تغییر حسابرس در ایران"، پایان­نامه کارشناسی ارشد حسابداری، دانشگاه تربیت مدرس.

کرمی، غلامرضا و آمنه بذرافشان، (1389)، "بررسی رابطه دوره تصدی حسابرس و گزارشگری سودهای محافظه­کارانه در بورس اوراق بهادار تهران"، فصلنامه بورس اوراق بهادار، سال دوم، پاییز، شماره 7، صص. 80-55.

محمدی، سامان (1390)، "بررسی تأثیر تغییر حسابرس بر قیمت سهام شرکت­های پذیرفته شده در بورس اوراق بهادار تهران"، پایان­نامه کارشناسی ارشد، دانشگاه شیراز.

مهدوی، غلامحسین و شهلا ابراهیمی، (1389)، "تغییر حسابرس: چراغ سبز یا قرمز؟"، فصلنامه حسابرس، شماره 49، تابستان، صص 121-113.

نمازی، محمد (مترجم)، (1379)،" پژوهش­های تجربی در حسابداری: دیدگاه روش ­شناختی"، چاپ اول، شیراز: انتشارات دانشگاه شیراز.

نیکخواه آزاد، علی (1379). "بیانیه مفاهیم بنیادی حسابرسی، نشریه شماره 121"، چاپ دوم، تهران: انتشارات سازمان حسابرسی.

Azizkhani, M.; Monroe, G. S.; and G. Shailer ,(2007), "Auditor Tenure and Perceived Credibility of Financial Reporting", the Australian National University, Working Paper. http://www.google.com/url. [5 January 2011].

Cameran, M.; Prencipe, A.; and M. Trombetta ,(2008), "Auditor Tenure and Auditor Change: Does Mandatory Auditor Rotation Really Improve Audit Quality?." Annual Meeting and Conference on Teaching and Learning in Accounting, New York, August ,PP.1-5.

Chadegani, A.; Mohamed, Z.; and Jari. A., (2011),"The Determinant Factors of Auditor Switch Among Companies Listed on Tehran Stock Exchange", International Research Journal of Finance and Economics, Issue. 80, PP. 158-168.

Charles, J. P.; Chen, X. S.; and X. Wu, (2010), "Auditor Changes Following a Big 4 Merger with a Local Chinese Firm: A Case Study." Auditing: A Journal of Practice and Theory, Vol. 29, Issue. 1, PP. 41-72.

Chen, P. and G. Zhang, (2006), "How Do Accounting Variables Explain Stock Price Movements? Theory and Evidence." Journal of Accounting and Economics, Vol. 43, Issue. 2-3, PP. 219-244.

Chen, Y., Gupta, A., and D. Senteney ,(2004), "Predicting Impending Bankruptcy Using Audit Firm Changes". The Journal of American Academy of Business, Vol. 29, No. 1, PP. 423-433.

Chow, C.W., and S.J. Rice, (1982), "Qualified Audit Opinions and Auditor Switching". The Accounting Review, Vol. LVLL, No. 2, PP. 326-335.

Citron, D. B., and R. J. Taffler, (1992), "The Audit Report under Going-Concern Uncertainties: An Empirical Analysis". Accounting and Business Research, No. 22, PP.337-345.

Craswell, A.T. ,(1988), "The Association between Qualified Audit Opinions and Auditor Switches". Accounting and Business Research, No. 19, PP. 23-31.

Davidson, W. N.; Jiraporn, P.; and P. Dadalt ,(2006), "Causes and Consequences of Audit Shopping: An Analysis of Audit Shopping: An Analysis of Auditor Opinions, Earnings Management, and Auditor Changes, Quarterly." Journal of Business and Economics, Vol. 45, No. 1 and 2, PP. 69-87.

DeAngelo, L. E. ,(1982), "Mandated Successful Efforts and Auditor Choice." Journal of Accounting and Economics, No. 4(3), PP. 171-203.

Dye, R. A. ,(1991), "Information Ally Motivated Auditor Replacement". Journal of Accounting and Economics, (December), PP. 347-374.

Francis J. R. and E. R. Wilson ,(1988), "Auditor Change: A Joint Test of Theories Relating to Agency Cost and Auditor Differentiation", The Accounting Review, October,PP. 663-683.

Galderon, Th. G. ,(2007), "Is There Transparency In Auditor Change Disclosures?", The Journal of Applied Business Research, Vol. 23, No. 3, PP. 61–74.

Hudaib, M. and T. E. Cooke, (2005),"The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching." Journal of Business Finance and Accounting, No. 32 (9/10), PP. 1703-1739.

Ismail, Sh. and Aliahmed, H. ,(2008), "Why Malaysian Second Board Companies Switch Auditors: Evidence of Bursa Malaysia". International Research Journal of Finance and Economics, Issue 13. PP. 123-130.

Johnson, W. B. and T. Lys ,(1995), "The Target for Audit Services: Evidence from Voluntary Auditor Change." Journal of Accounting and Economics, No. 12, PP. 281-308.

Knapp, M. C. and F. Elikai ,(1988), "Auditor Changes: A Note on the Policy Implications of Recent Analytical and Empirical Research." Journal of Accounting, Auditing and Finance, Vol. 3, No.1, PP.78-86.

Krishnan, J.; Raghunandan, K.; and J. Yang ,(2007), "Were Former Andersen Clients Treated More Leniently than other Clients? Evidence from Going-Concern Modified Audit Opinions." Accounting Horizons, No. 21 (4), PP. 423-435.

Krishnan, J. and R. G. Stephens ,(1995), "Evidence on Opinion Shopping from Audit Opinion Conservatism." Journal of Accounting and Public Policy, Vol. 14, PP. 179-201.

Lennox, C. ,(2000),"Do Companies Successfully Engage in Opinion-Shopping? The UK Experience." Journal of Accounting and Economics, Vol. 29, Issue. 3, PP. 321-337.

Lin, Z. J. and L. Ming ,(2009), "The Impact of Corporate Governance on Auditor Choice: Evidence from China." Journal of International Accounting, Auditing and Taxation, Vol. 18, Issue. 1, PP. 44-59.

Lin, Z. J. and L. Ming ,(2010),"The Determinants of Auditor Switch from the Perspective of Corporate Governance in China." Advances in International Accounting, Vol. 18, Issue. 1, PP. 117-127.

Magee, R. P. And Tseng, M. ,(1990), "Audit Pricing and Independence". The Accounting Review, (April), PP. 315-336.

Myers, J.  N; Myers, L. A.; Palmrose, Z. V.; and S. Scholz, (2005), "The Length of Auditor-Client Relationships and Financial Statement Restatements." http://accwkshop.cox.smuedu/acctwkshop/220052006/mmps.PDF. [9 June 2006‏].

Myers, J. N.; Myers, L. A.; and T. C. Omer ,(2003),"Exploring the Term of the Auditor–Client Relationship and the Quality of Earnings: A Case For Mandatory Auditor Rotation?." The Accounting Review, Vol. 78 (3), PP. 779-800.

Nagy, A. L. ,(2005), "Mandatory Audit Firm Turnover, Financial Reporting Quality, and Client Bargaining Power: The Case of Arthur Andersen." Accounting Horizons, Vol. 19 (2), PP. 51-68.

Rakow, K. C.; Kenneth J. R.; and S. L. Tiras ,(2010), "Audit Switching Risk and Lending Decisions." Commercial Lending Review, Vol. 5 (25), PP. 35-38.

Schwartz, K. B. and K. Menon ,(1985), "Auditor Switches by Failing Firms."  The Accounting Review, Vol. 60 (4), PP. 248-261.

Smith, D. B. ,(1986), "Auditor ‘Subject To’ Opinions, Disclaimers, and Auditor Change."  Auditing, Vol. 6 (3), PP. 95-108.

Teoh. S. ,(1992), "Auditor Independence. Dismissal Threats and the Market Reaction to Auditor Switches." Journal of Accounting Research, No. 30, PP. 1-23.

Treasury, U. S. ,(2008), Advisory Committee on The Auditing Profession: Draft report­-May 5, Washington: D. C. Government Printing Office.

Vanstraelen, A. ,(2004), "Going-Concern Opinions, Auditor Switching, and the Self Fulfilling Prophecy Effect Examined in the Regulatory Context of Belgium", Universileil Anlwerpen and Universiteii Maa.stricht.

Woo, E. S. and H. Chye koh ,(2001), "Factors Associated with Auditor Change: A Singapore Study." Accounting and Business Research, Vol. 31(1), PP. 133-44.