چکیده (انگلیسی):

Nowadays, not only in academic areas but also among the ordinary people and organizations, auditors’
independency is receiving increased attention which brought up the discussion of obligatory auditors’ rotation.
Considering the significance of this issue, the current study aimed to investigate some effective factors in auditing
institutions’ rotation. Therefore, the effects of “the type of auditors’ opinion” and “auditing institutions’ size” on
“auditing institutions’ rotation” were assessed in this research. Target population of the study was consisting of 110
listed companies on Tehran stock exchange which had experienced the auditing institution’s rotation at least once,
over a 5-year-period, from 2007 to 2011. The obtained findings indicated that the type of auditors’ opinion and
auditing institutions’ size are not significantly associated with auditing institutions’ rotation.