Iranian Journal of Accounting, Auditing and Finance in the Islamic Environment

Iranian Journal of Accounting, Auditing and Finance in the Islamic Environment

The effect of changing the auditor on the relationship between the manager's ability and overconfidence and the lack of continuity of the company's activity in Islamic environments

Document Type : Original Article

Authors
seyede sedighe eslami 1
Mojtaba Saeedi 2
zohre koohestanian 3
Mahdi Tahaghoghi Haj Ghorbani 4
1 Accounting department,, Accounting, tabaran university, mashhad,iran
2 Acconting Department, Acconting. Tabaran University, Mashhad, Iran
3 accounting department, acconting, tabaran university , mashhad , iran
4 Accounting department - Accounting - Islamic Azad University - Mashhad - Iran
10.22034/aafie.2025.471585.1048
Abstract
The main objective of this study is to investigate the effect of changing auditors on the relationship between management ability and overconfidence and the non-continuity of the activities of companies listed on the Tehran Stock Exchange in Islamic environments. The statistical population is the companies admitted to the Tehran Stock Exchange and the time period is from 2014 to 2021. To collect the data needed to test the research hypotheses, the annual financial statements of the companies (from the Kodal website) and the website of the Stock Exchange Organization have been used. First, the used data were analyzed using quantitative methods, and then econometric models were used to test the hypotheses of this research and determine the relationship between independent and dependent variables. The results of the study show that management ability has a negative and significant effect on the non-continuity of the company's activities in Islamic environments. Management overconfidence has a positive and significant effect on the non-continuity of the company's activities in Islamic environments. Changing auditors does not have a significant effect on the relationship between management ability and the non-continuity of the company's activities in Islamic environments. Changing auditors does not have a significant effect on the relationship between management overconfidence and the non-continuity of the company's activities in Islamic environments.
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  • Receive Date 04 August 2024
  • Revise Date 02 January 2025
  • Accept Date 19 January 2025
  • Publish Date 23 August 2025