THE RELATIONSHIP BETWEEN AUDIT QUALITY AND STOCK LIQUIDITY

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ALAVI TABARI SEYED HOSSEIN; HAJI MORADKHANI HADISE

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Journal: The Financial Accounting and Auditing Researches Year:2015 | Volume:7 | Issue:27 Page(s): 93-109

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Information Journal Paper

Title

THE RELATIONSHIP BETWEEN AUDIT QUALITY AND STOCK LIQUIDITY

Author(s)

ALAVI TABARI SEYED HOSSEIN | HAJI MORADKHANI HADISE | Issue Writer Certificate

Keywords

QUOTED SPREADQ2

EFFECTIVE SPREADQ2

MARKET DEPTHQ2

INDEPENDENT AUDIT FEEQ2

AND AUDITORS’ TENURE & SIZEQ2

Abstract

According to the literature, It is expected that increase in Audit Quality results in higher disclosure quality and lower information asymmetry which this in turn leads to increase in stock market liquidity of firms. In this paper, we investigated the relationship between some measures of audit quality (Independent Audit Fee, Auditors’ Tenure & Size) and stock market liquidity (QUOTED SPREAD, EFFECTIVE SPREAD & MARKET DEPTH).This study has been done using a sample of 64 listed companies in Tehran Stock Exchange and panel data analysis. The results suggest that there is not a meaningful relationship between INDEPENDENT AUDIT FEE and MARKET DEPTH & EFFECTIVE SPREAD but it’s relation with QUOTED SPREAD (liquidity) is positive (negative) and meaningful. So, altogether evidences are mixed but stronger toward no significant relation between liquidity and audit fee.Moreover, findings confirmed a positive and significant relationship between stock liquidity and audit institute size but not meaningful relationship between liquidity and auditors’ tenure.

Cites

AUDIT FIRM SIZE AND AUDIT QUALITY: THEORETICAL AND METHODOLOGICAL ISSUES AND SUGGESTIONS

References

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APA: Copy

ALAVI TABARI, SEYED HOSSEIN, & HAJI MORADKHANI, HADISE. (2015). THE RELATIONSHIP BETWEEN AUDIT QUALITY AND STOCK LIQUIDITY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 7(27), 93-109. SID. https://sid.ir/paper/197934/en

Vancouver: Copy

ALAVI TABARI SEYED HOSSEIN, HAJI MORADKHANI HADISE. THE RELATIONSHIP BETWEEN AUDIT QUALITY AND STOCK LIQUIDITY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2015;7(27):93-109. Available from: https://sid.ir/paper/197934/en

IEEE: Copy

SEYED HOSSEIN ALAVI TABARI, and HADISE HAJI MORADKHANI, “THE RELATIONSHIP BETWEEN AUDIT QUALITY AND STOCK LIQUIDITY,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 7, no. 27, pp. 93–109, 2015, [Online]. Available: https://sid.ir/paper/197934/en

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