M.A. Thesis:

Information Asymmetry,Auditor Change,Audit Frrs and Going Concern Opinios

One of the negative phenomena that typically occurs in securities markets is the lack of information symmetry that leads to inappropriate economic decisions by the investors. The purpose of this study is to determine the effect of information asymmetry on the auditor's change, his remuneration, and comment on the continuity of the activities of the companies admitted to Tehran Stock Exchange. The sample includes 140 active companies in Tehran Stock Exchange during the years 2012 to 2016. Based on the research findings and statistical tests at the level of 5% error, we can say that there is a positive and significant relationship between the information asymmetry and the auditor's fees. This positive and significant relationship can be interpreted in such a way that the administrators manage to take advantage of this information asymmetry to change the company's performance. In these circumstances, the auditors perform more effectivelly and, as a result, receive a salary they desire.

Keywords: Information Asymmetry, Auditor's Change, Fee, and Comments on Continuity of Activity.