RELATIONSHIP BETWEEN FINANCIAL RESTATEMENTS REPRESENT REPORTING AND AUDITOR CHANGE AT COMPANIES ACCEPTED IN TEHRAN STOCK EXCHANGES

Abstract This study has done to surveying the relationship between financial restatements represent reporting and auditor change at companies accepted in Tehran Stock Exchanges. The population of this study are the companies that active in Tehran stock exchange since 2008. 119 companies were selected as sample.The sampling method of this study is probability -simple random sampling. Data has gathered from www.rdis.ir and www.irbourse.com. In order to analyze the data, we used deductive and descriptive statistical methods. The results K-S Test shows the test distribution is Normal. So we can use Multi Regression to test the hypothesis of the research. Findings shoe that there is relationship between financial restatements represent reporting and auditor change at companies accepted in Tehran Stock Exchanges