The auditor's assessment of changing the liquidity of shares in companies listed on Tehran Stock Exchange

Change the auditors and reliability of financial statements is different than expected to the user's view and therefore affect the liquidity of the stock. In order to evaluate this hypothesis 110 years in the period 1389 to 1393 were studied. The findings show that the change of auditor of lower rank in the top row and the top has a significantly positive relation with Nqdshvngy shares. Change from the top to the lower Rtbh Y also has a significant negative relationship between stock's liquidity. The auditor change of position down to its rank, in this study has a significant relationship with stock liquidity is not.