Explaining the pattern of audit report on investor behavior with emphasis on behavioral biases

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Safari Fatemeh; Rahnama Fereidoon; Talebnia Ghodrat Allah

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Journal Paper

Paper Information

Journal: Professional Auditing Research Year:2024 | Volume: | Issue: Page(s): 30-44

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Title

Explaining the pattern of audit report on investor behavior with emphasis on behavioral biases

Author(s)

Safari Fatemeh | Rahnama Fereidoon | Talebnia Ghodrat Allah | Issue Writer Certificate

Keywords

AuditQ4

investor behaviorQ4

information reportingQ4

Abstract

The Audit report is the product of Audit work and the chain of communication between Auditors and users. If the Auditor's report is not able to present the Audit results, in fact the Audit objectives have not been achieved and therefore the Audit will lack any added economic value. Therefore, investors need reliable information in order to make optimal economic decisions. If Audit reports have informational content, they can influence the behavior of investors, especially potential and actual investors, and cause market reaction. The purpose of this research is to explain the pattern of Audit reports on investor behavior with an emphasis on behavioral biases. This study was conducted on 220 experts and investment managers and ordinary investors and Auditors who were randomly selected in 1401. To analyze the data and test the research hypotheses, the structural equation model was used with the help of Smart-PLS software.The results of the research hypotheses test show that the type of Audit report has a significant effect on rational behavior. Cognitive bias has a mediating/moderating role in influencing the type of Audit report on intuitive decision-making and reactive behavior. The reliability control variable has a significant effect on mass behavior, intuitive decision-making and reactive behavior.

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