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Investigating the impact of the auditor's search period as an audit risk factor on auditor selection and audit fees
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Zohreh Arefmanesh *   , Zahra Sadat Mirhaji Tezerjani |
| yazd university |
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Abstract: (1553 Views) |
Companies may, for various reasons, decide to change the auditor and seek new auditors. auditor search periods (time taken from the dismissal/resignation of the old auditor to the appointment of the new auditor) as a factor of risk affects the auditor's type and the auditor's fees. Therefore, the purpose of this study was to examine the effect of the auditor's search period on the type of new auditor (big or small) and new auditor fees. Therefore, a sample of companies listed in Tehran Stock Exchange, which had been subject to a change of auditor during the period 1391 to 1396, was investigated. For the purposes of research, two hypotheses were developed. According to the results, there is a positive and meaningful relationship between the auditor's search period and the type of new auditor, and the results of the research indicate a positive and meaningful relationship between the auditor's search period and the new auditor's fees.
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Article number: 7 |
| Keywords: Audit risk, Auditor's search period, Auditor selection, Audit fee |
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Full-Text [PDF 430 kb]
(201 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2019/09/2 | Accepted: 2020/02/1 | Published: 2022/01/1
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