The effect of factors related to audit characteristics by changing the independent auditor from the perspective of employers (CEOs and members of the board of directors of companies) (Case study of Tehran Stock Exchange member companies)

The aim of this study was to investigate the effect of audit-related factors on auditor change from the perspective of employers. This applied research is descriptive-correlation-based in terms of how information is collected, descriptive-correlational, and also in terms of survey performance (with 153 questionnaires). The statistical population studied in this study is 153 owners (CEOs and members of the board of directors of companies). R and SPSS software have been used to test the hypotheses and reliability of the research questionnaire. The results at the five percent error level showed that all variables have a significant relationship between auditor's fees, auditor's comment, audit quality, audit size, audit scope, audit firm size, all variables except the auditor firm size factor.