Impact of Industry Specialization on Auditors on the Relationship between Accounting Opacity and Future Stock Price Crashes

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VAEZ SEYED ALI; DORSEH SEYED SABER

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Title

Impact of Industry Specialization on Auditors on the Relationship between Accounting Opacity and Future Stock Price Crashes

Author(s)

VAEZ SEYED ALI | DORSEH SEYED SABER | Issue Writer Certificate

Keywords

Stock Price CrashesQ1

Accounting Opacity and Industry Specialization on AuditorQ1

Abstract

Prior research suggests that the Industry specialization auditors increase audit quality. Also, expected auditors through their information intermediary and corporate governance roles, decrease crash risk by decreasing agency costs, aligning interests of managers and investors, decreasing malfeasance by managers, improving operations, quality financial reporting. So, the aim of this study is to investigate the effect of Industry specialization on auditor connection with accounting opacity and Stock Price Crashes of listed companies in Tehran Stock Exchange. For this purpose three hypotheses are developed and data on the 99 companies in Tehran Stock Exchange for the period of 1384 to 1393 were analyzed. This regression model using panel data with fixed effects approach, reviews and tests. The results showed that the concentration Accounting opacity has significant positive impact and Industry specialization on auditor has a significant negative impact Stock Price Crashes. also Industry specialization on auditor has significant negative impact the relationship between Accounting opacity and Stock Price Crashes.

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APA: Copy

VAEZ, SEYED ALI, & DORSEH, SEYED SABER. (2018). Impact of Industry Specialization on Auditors on the Relationship between Accounting Opacity and Future Stock Price Crashes. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 10(39 ), 111-132. SID. https://sid.ir/paper/157353/en

Vancouver: Copy

VAEZ SEYED ALI, DORSEH SEYED SABER. Impact of Industry Specialization on Auditors on the Relationship between Accounting Opacity and Future Stock Price Crashes. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2018;10(39 ):111-132. Available from: https://sid.ir/paper/157353/en

IEEE: Copy

SEYED ALI VAEZ, and SEYED SABER DORSEH, “Impact of Industry Specialization on Auditors on the Relationship between Accounting Opacity and Future Stock Price Crashes,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 10, no. 39 , pp. 111–132, 2018, [Online]. Available: https://sid.ir/paper/157353/en

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