The role of management changes in the auditor's report


  • Shaban Mohammadi Department of Accounting,Hakim nezami University, Quchan, Iran
  • Hamid Saremi
  • Mina Almasi





Report Auditing, Change Management, Company Size Semicolon.


The purpose of this study was to identify the relationship between the company management and auditors have commented. This in-clouds the period from 2002 to 2012. The study sample included 100 companies from a number of listed companies on the Stock Ex-change in Tehran. This research is a correlation. Test hypotheses based on multivariate regression was performed. research findings indicate that the auditor's opinion the most affected factors such as change management, audit fees, auditor's term of office, firm size, debt ratio, the ratio of profit and loss is reported. The results emphasize that the management of change increases, the number of items before the said paragraph comments reduced.


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