Based on agency theory, the importance of Corporate Governance (CG) is to reduce agency conflicts between those who control and those who own the residual claims in a firm. Auditors can be also considered as a part of CG structure because they monitor the quality of the financial reporting...

Regarding to the impact of auditor switching on auditor's independence, this issue become an important subject and widely studied in developed countries recently. In spite of the growing concerns of this issue, few studies have been done in Iran to investigate which factors influenced auditor...

This paper reviews empirical studies over the past decades from all over the world in order to assess what researchers have done about audit quality issue and identify gaps in the literature where further research is needed. These studies are categorized into seven groups; 1) Using direct or...

From the agency theory perspective, the importance of Corporate Governance (CG) is to mitigate the agency conflicts between managers and shareholders. In other words, CG as a mechanism aims to align management's goals with those of the stakeholders, which are to increase firm performance. Since,...

In modern business world, companies need to attract a large number of shareholders because of the large amount of required capital. In these companies, shareholders hire managers to direct the firm and make decisions on behalf of them because they cannot have a full control over the firm's...