Investigating the change of independent auditor on the economic information content of companies listed on the Tehran Stock Exchange

Abstract
Companies may decide to change auditors and select a replacement auditor for a variety of reasons. The search period for an alternative auditor can bring important information content. Factors affecting economic content (honest expression) include legal systems, political economy, company size, financial leverage, profitability, ownership focus, staff composition. The director and finally the audit of financial information and the replacement of the auditor. The purpose of this study is to investigate the change of the independent auditor on the economic information content of the accepted companies, between the years 2016 to 2019. Economic events, resources and liabilities constitute the subject of the audit in general and the manner of auditing the company in particular. But the special aspects of real-world phenomena that auditing deals with are the quality of information. Changing the auditor increases the cost of the audit, and the auditor loses knowledge of the entity. Because the quality of the audit is reduced. The new auditor, on the other hand, has a particular view of risks and is less affected by relationships. Therefore, the quality of auditing increases. In addition, the change of auditor may have a positive or negative effect on the performance of the company. Auditing financial statements and other financial information is one of the most important tools to ensure the transparency of companies' information. Independent auditors remove impurities from financial information through the information under review and provide corporate information transparency.