Relationship between the audit quality and the value relevance of earnings and the book value of equity by looking at the ranking of trusteed auditing institutions of Tehran Securities and Exchange

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

MASHAYEKH SHAHNAZ; SHAMS ZAHRA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2018 | Volume:10 | Issue:38 Page(s): 39-54

Download Full-Text

Persian Verion

View:

1,164

Download:

Cites:

Information Journal Paper

Title

Relationship between the audit quality and the value relevance of earnings and the book value of equity by looking at the ranking of trusteed auditing institutions of Tehran Securities and Exchange

Author(s)

MASHAYEKH SHAHNAZ | SHAMS ZAHRA | Issue Writer Certificate

Keywords

AuditingQ1

Value RelevanceQ2

EarningQ3

EquityQ2

Capital MarketQ2

Abstract

The purpose of this study is to investigate the relationship between the audit quality and the Value Relevance of accounting items such as profit and book value of Equity. To this end, the association with the Value Relevance of the Earnings and the book value of the Equity of the companies audited by trusted auditors (ranked A in the ranking of the Tehran Stock Exchange) and other companies is compared. In this regard, two separate samples are used. The first sample includes 110 companies that audited by auditors rated A, and the second sample includes 82 companies audited by other trusted institutions. The results indicate that the announcement of Earnings and book value of capital in the case of companies that are audited by trusted auditor will create more fluctuations in their returns than other companies. As a result, information about Earnings and the book value for companies with higher audit quality is more valuable than other companies. The results of this study show that Auditing by auditors ranked A increases the Value Relevance of companies.

Cites

No record.

References

No record.

Cite

APA: Copy

MASHAYEKH, SHAHNAZ, & SHAMS, ZAHRA. (2018). Relationship between the audit quality and the value relevance of earnings and the book value of equity by looking at the ranking of trusteed auditing institutions of Tehran Securities and Exchange. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 10(38 ), 39-54. SID. https://sid.ir/paper/157337/en

Vancouver: Copy

MASHAYEKH SHAHNAZ, SHAMS ZAHRA. Relationship between the audit quality and the value relevance of earnings and the book value of equity by looking at the ranking of trusteed auditing institutions of Tehran Securities and Exchange. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2018;10(38 ):39-54. Available from: https://sid.ir/paper/157337/en

IEEE: Copy

SHAHNAZ MASHAYEKH, and ZAHRA SHAMS, “Relationship between the audit quality and the value relevance of earnings and the book value of equity by looking at the ranking of trusteed auditing institutions of Tehran Securities and Exchange,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 10, no. 38 , pp. 39–54, 2018, [Online]. Available: https://sid.ir/paper/157337/en

Related Journal Papers