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Paper Information

Journal:   THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES   WINTER 2017 , Volume 8 , Number 32 ; Page(s) 119 To 137.
 
Paper: 

THE EFFECT OF INDUSTRY SPECIALIZATION, AUDITING INDEPENDENCE AND AUDITOR TENURE ON THE STOCK PRICE CRASH RISK

 
 
Author(s):  DARABI ROYA*, CHENARI BOUKET HASSAN, MAHMOODI KHATAMI MARJAN
 
* DEPARTMENT OF ACCOUNTING, SOUTH TEHRAN BRANCH, ISLAMIC AZAD UNIVERSITY, TEHRAN, IRAN
 
Abstract: 

This paper investigates the effect of audit quality characteristics on stock price crash risk on accepted firms Tehran Stock Exchange. Information required for the study of the financial statements of 81 firms in the period 1389-1393 was collected. In this study audit quality through criteria auditor industry specialization, auditor tenure, auditor independence and audit firm size is measured. These results of the test hypothesis study showed that the relationship audit quality characteristics and stock price crash risk are negative significant. So that Increase audit quality will lead to the loss stock price crash risk. In other words, better oversight and work to prevent opportunistic by management and the accumulation of bad news, leading to increased shareholder value by timely pricing.

 
Keyword(s): INDEPENDENT AUDITOR, SPECIALTY AUDITOR, STOCK PRICE CRASH RISK
 
References: 
  • ندارد
 
  Persian Abstract Yearly Visit 86
 
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