Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the relationship between auditor rotation and disclosure of key audit matters with the quality of financial reporting of companies listed on the Tehran Stock Exchange

Document Type : Original Article

Authors
abdolrasol mostajeran 1
elyas asgari 2
1 Faculty Member, Faculty of Financial Sciences, Kharazmi University, Tehran, Iran
2 PhD student in Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
Abstract
In this study, the relationship between auditor turnover and disclosure of key audit matters with financial reporting quality has been investigated. In terms of its applied purpose and data collection method, this study is a semi-experimental post-event research in the field of affirmative research, which was conducted using multivariate regression using the panel method with fixed effects and econometric models. The statistical population of the research is the member companies of the Tehran Stock Exchange and the sample size is 103 companies. The results of the study showed that there is a positive and significant relationship between auditor turnover and financial reporting quality. There is also a positive and significant relationship between disclosure of key audit matters in the auditor's report and financial reporting quality.
Keywords
Auditor rotation
mandatory rotation
voluntary rotation
disclosure of key auditor matters
quality of financial reporting

Subjects