THE EFFECT OF INDUSTRY SPECIALIZATION, AUDITING INDEPENDENCE AND AUDITOR TENURE ON THE STOCK PRICE CRASH RISK

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DARABI ROYA; CHENARI BOUKET HASSAN; MAHMOODI KHATAMI MARJAN

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Journal: The Financial Accounting and Auditing Researches Year:2017 | Volume:8 | Issue:32 Page(s): 119-137

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Title

THE EFFECT OF INDUSTRY SPECIALIZATION, AUDITING INDEPENDENCE AND AUDITOR TENURE ON THE STOCK PRICE CRASH RISK

Author(s)

DARABI ROYA | CHENARI BOUKET HASSAN | MAHMOODI KHATAMI MARJAN | Issue Writer Certificate

Keywords

INDEPENDENT AUDITORQ2

SPECIALTY AUDITORQ1

STOCK PRICE CRASH RISKQ2

Abstract

This paper investigates the effect of audit quality characteristics on STOCK PRICE CRASH RISK on accepted firms Tehran Stock Exchange. Information required for the study of the financial statements of 81 firms in the period 1389-1393 was collected. In this study audit quality through criteria auditor industry specialization, auditor tenure, auditor independence and audit firm size is measured. These results of the test hypothesis study showed that the relationship audit quality characteristics and STOCK PRICE CRASH RISK are negative significant. So that Increase audit quality will lead to the loss STOCK PRICE CRASH RISK. In other words, better oversight and work to prevent opportunistic by management and the accumulation of bad news, leading to increased shareholder value by timely pricing.

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APA: Copy

DARABI, ROYA, CHENARI BOUKET, HASSAN, & MAHMOODI KHATAMI, MARJAN. (2017). THE EFFECT OF INDUSTRY SPECIALIZATION, AUDITING INDEPENDENCE AND AUDITOR TENURE ON THE STOCK PRICE CRASH RISK. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 8(32 ), 119-137. SID. https://sid.ir/paper/197913/en

Vancouver: Copy

DARABI ROYA, CHENARI BOUKET HASSAN, MAHMOODI KHATAMI MARJAN. THE EFFECT OF INDUSTRY SPECIALIZATION, AUDITING INDEPENDENCE AND AUDITOR TENURE ON THE STOCK PRICE CRASH RISK. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2017;8(32 ):119-137. Available from: https://sid.ir/paper/197913/en

IEEE: Copy

ROYA DARABI, HASSAN CHENARI BOUKET, and MARJAN MAHMOODI KHATAMI, “THE EFFECT OF INDUSTRY SPECIALIZATION, AUDITING INDEPENDENCE AND AUDITOR TENURE ON THE STOCK PRICE CRASH RISK,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 8, no. 32 , pp. 119–137, 2017, [Online]. Available: https://sid.ir/paper/197913/en

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