نوع مقاله : مقاله علمی پژوهشی
نویسندگان
1 استادیار حسابداری، دانشگاه شهید چمران اهواز، اهواز ،ایران
2 کارشناس ارشد حسابداری، دانشگاه شهید چمران اهواز، اهواز ،ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The auditing caused the increase in the validation of the information that contained in the financial statements. So, when the audit quality increases, the accounting information quality also increases. And, information asymmetry between the management and the users will somehow decrease. The quality of auditing report will strengthen the user’s ability to predict the future performance and the future return of the company. The purpose of this study is to examine the association between audit quality standards and the future return of the stock. For this purpose, we have used the sample data of 100 companies which are listed in Tehran stock exchange from 1384 to 1390. We have applied the panel analysis to test the hypothesis of this study. The results of this study reveal a significant positive relationship between auditor experience and auditing firm size with future stock return. In addition, there is a significant negative relationship between the frequent auditor selection and future stock return.
کلیدواژهها [English]
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