Owning to the reflection gain and double path loss featured by intelligent reflecting surface (IRS) channels, handover (HO) locations become irregular and the signal strength fluctuates sharply with variations in IRS connections during HO, the risk of HO failures (HOFs) is exacerbated and thus HO parameters require reconfiguration. However, existing HO models only assume monotonic negative exponential path loss and cannot obtain sound HO parameters. This paper proposes a discrete-time model to explicitly track the HO process with variations in IRS connections, where IRS connections and HO process are discretized as finite states by measurement intervals, and transitions between states are modeled as stochastic processes. Specifically, to capture signal fluctuations during HO, IRS connection state-dependent distributions of the user-IRS distance are modified by the correlation between measurement intervals. In addition, states of the HO process are formed with Time-to-Trigger and HO margin whose transition probabilities are integrated concerning all IRS connection states. Trigger location distributions and probabilities of HO, HOF, and ping-pong (PP) are obtained by tracing user HO states. Results show IRSs mitigate PPs by 48% but exacerbate HOFs by 90% under regular parameters. Optimal parameters are mined ensuring probabilities of HOF and PP are both less than 0.1%.

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