The effect of auditor independence on the relationship between audit firm rotation and earnings stability

Profit is one of the most important elements of financial statements that has always been considered by users and from it It is mentioned as a criterion for evaluating the continuity of activity, efficiency and reviewing the structure of contracts of representatives of economic units. The purpose of this study was to investigate the effect of auditor independence on the relationship between audit firm turnover and profit stability in companies Listed on the stock exchange. In terms of the type of purpose, the research is part of applied research and method The research is correlated in nature and content. Conducting research in the framework of deductive-inductive reasoning Panel analysis has been used to analyze the hypotheses. To collect information, from data 431 4331 has been used. The results of this research show - a company listed on the Tehran Stock Exchange in the period 4331 Shows that there is no significant relationship between auditor turnover at the level of the audit firm and profit stability; But the independence of the auditor It has a significant and positive effect on the relationship between auditor turnover at the level of the audit firm and profit stability.