The main purpose of this study is examining the differences between financial restatements represent reporting and auditor change at institutional ownership and non-institutional ownership. The population of this study are the companies that active in Tehran stock exchange since 2008 we considering 119 companies were selected as sample. The sampling method of this study is probability simple random sampling. In order to analyze the data, we used deductive and descriptive statistical methods. The results K-S Test shows the test distribution is Normal. So we can use Multi Regression to test the hypothesis of the research. Findings show that the t amount and p-value for between financial restatements represent reporting and auditor change at institutional ownership and non-institutional ownership that control variable is meaningful in 95% confidence level. Also, the Adjusted Coefficient of Determination is 37 percent. It indicates independent variables and control variable predicate 37 percent changes in auditor changes

The main purpose of this study is examining the differences between financial restatements represent reporting and auditor change at institutional ownership and non-institutional ownership. The population of this study are the companies that active in Tehran stock exchange since 2008 we consideri...