فهرست مطالب akbar kannani

The present study examines the impact of auditor tenure and rotation on audit quality with emphasis on corporate governance. This research is practical in terms of its purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 129 companies were selected as the research sample in the 5-year period between 1397 and 1401. The method used to collect information is a library, and the relevant data for measuring the variables were collected from the Kodal website and the financial statements of the companies, and basic calculations were made in Excel, then Stata software was used to test the research hypotheses. The results of the research show that the auditor's tenure has a direct effect on the audit quality. However, auditor rotation has the opposite effect on audit quality. However, the corporate governance system does not affect the relationship between auditor tenure and audit quality. Also, the corporate governance system does not affect the relationship between auditor turnover and audit quality.