Investigating the effects of auditors' order shifts on the quality of their work in trusted companies of Tehran Stock Exchange and Securities

In the present study, the effects of auditors' order shifts on the quality of their work in trusted companies of Tehran Stock Exchange and Securities are investigated. Therefore, in the continuation of this chapter, the general research plan including hypotheses, research objectives, variables and their operational definition and statistical methods used to test the hypotheses are described. The main purpose is to investigate the effect of forced rotation of the institution and responsible partners on the quality of audit services. The research area covers the years 1394 to 1399 and the research area is the trusted companies of Tehran Stock Exchange and Securities. In order to test the hypotheses in this research, multivariate regression is used using combined and cross-sectional data. To analyze the research data and test the research hypotheses, statistical methods will be used in both descriptive and inferential forms. First, descriptive statistics will be used to explain and describe the demographic characteristics of the data. Then, to estimate the parameters and test the research hypotheses, the classical regression hypotheses are examined. Also 6 EViews and 19 SPSS software are used for descriptive analysis of data and testing of hypotheses and extraction of regression model. Based on the research results, there is a significant relationship between the effects of auditors' order shifts on the quality of audit services. And there is no significant relationship between the effects of audit partner shift and the quality of audit services.