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The Association Between Auditor Switching and the Inclination of Audit Opinion Report toward Unqualified Mode in the Companies Listed in Tehran Stock Exchange Market
International Journal of Basic Sciences & Applied Research
Unqualified audit opinion report takes on a considerable importance in the capital market and typically results in increased stock quotes. Thus, in order to obtain unqualified audit report or reduce audit paragraphs, companies may take measures to influence auditors' reports. Considering the competitive audit market and companies' employment of auditors, one of the measures is to change the independent auditors. The present study investigates the effect of independent auditor switching onfatcat:d5mphkv4djhwvdgdz6gfgv3k4m