Factors Influencing the Change of the External Auditor in Iraq Views of Companies and Auditors

Abstract

The present study aims at identifying the factors Influence the change of external clients and its significance to companies and clients. The sample of the study consisted of 21 companies that had witnessed a change in the clients during the period (1995-2000). Twenty eight clients were included in the study, witch was performed through questionnaire From containing 18 factors effecting change of clients. These Factors were classified into three categories: The first includes these associated with the company, the second includes those related to vocational behaviour forms, and the third pertained to the client office. The results of the study were consistent with the previous studies in this field. This indicates that the influence of such factors doesn't differ according to the context in which they are applied despite the clear difference in the effect of these factors from the stand points of managers and clients.