AUDIT QUALITY IMPACT ON COST OF EQUITY CAPITAL IN COMPANIES ACCEPTED IN TEHRAN STOCK EXCHANGE

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HAJIHA ZOHREH; SOBHANI NEDA

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2013 | Volume:4 | Issue:14 Page(s): 129-146

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Title

AUDIT QUALITY IMPACT ON COST OF EQUITY CAPITAL IN COMPANIES ACCEPTED IN TEHRAN STOCK EXCHANGE

Author(s)

HAJIHA ZOHREH | SOBHANI NEDA | Issue Writer Certificate

Keywords

COST OF EQUITY CAPITALQ2

AUDIT QUALITYQ1

AUDIT FIRM SIZEQ2

AUDITOR TENUREQ2

Abstract

The purpose of this study is to investigate AUDIT QUALITY impact on COST OF EQUITY CAPITAL. The data has been collected from financial statements of 91 firms accepted in Tehran Stock Exchange (TSE) in the years 2004 to 2010. In this study, the AUDIT QUALITY is measured by audit size and AUDITOR TENURE, and the COST OF EQUITY CAPITAL is measured by industry-adjusted earnings-price ratio. The hypotheses of the study were tested by polled regression model. The results indicate that AUDIT FIRM SIZE and AUDITOR TENURE have meaningful negative relationships with COST OF EQUITY CAPITAL. Hence, it could be concluded that AUDIT QUALITY reduces COST OF EQUITY CAPITAL of the manufacturing companies accepted in Tehran Stock Exchange.

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APA: Copy

HAJIHA, ZOHREH, & SOBHANI, NEDA. (2013). AUDIT QUALITY IMPACT ON COST OF EQUITY CAPITAL IN COMPANIES ACCEPTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE, 4(14), 129-146. SID. https://sid.ir/paper/163337/en

Vancouver: Copy

HAJIHA ZOHREH, SOBHANI NEDA. AUDIT QUALITY IMPACT ON COST OF EQUITY CAPITAL IN COMPANIES ACCEPTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2013;4(14):129-146. Available from: https://sid.ir/paper/163337/en

IEEE: Copy

ZOHREH HAJIHA, and NEDA SOBHANI, “AUDIT QUALITY IMPACT ON COST OF EQUITY CAPITAL IN COMPANIES ACCEPTED IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 4, no. 14, pp. 129–146, 2013, [Online]. Available: https://sid.ir/paper/163337/en

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