ANALYSIS SURVEY THE USEFULNESS OF AUDIT REPORTS IN MARKET CAPITAL

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BANIMAHD BAHMAN; ALIAHMADI SAEID

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2013 | Volume:2 | Issue:6 Page(s): 13-29

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Information Journal Paper

Title

ANALYSIS SURVEY THE USEFULNESS OF AUDIT REPORTS IN MARKET CAPITAL

Author(s)

BANIMAHD BAHMAN | ALIAHMADI SAEID | Issue Writer Certificate

Keywords

THE USEFULNESS OF DECISION MAKINGQ2

MARKET REACTION AND RELEVANCEQ2

Abstract

The purpose of paper investigates the researches in area the usefulness of audit reports in the market capital of developed and developing countries. In this paper we used archival literature for the studies which did in period 1980 to 2012. The results indicate that the usefulness of audit reports can explain by the investigation of market reaction to audit reports and the relevance of reports in the decision making of users. The results of this paper need to do research in area the market capital to audit reports in long term view and in area the factors audit such as audit quality, type of audit, audit tenure, audit switch and so on can affects on the relevance of audit reports. Finally, we recommend to legislators in order to increase the relevance of audit reports in market capital.

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بررسی تحلیلی تحقیقات انجام شده در بازار بورس اوراق بهادار تهران

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APA: Copy

BANIMAHD, BAHMAN, & ALIAHMADI, SAEID. (2013). ANALYSIS SURVEY THE USEFULNESS OF AUDIT REPORTS IN MARKET CAPITAL. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 2(6), 13-29. SID. https://sid.ir/paper/238157/en

Vancouver: Copy

BANIMAHD BAHMAN, ALIAHMADI SAEID. ANALYSIS SURVEY THE USEFULNESS OF AUDIT REPORTS IN MARKET CAPITAL. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2013;2(6):13-29. Available from: https://sid.ir/paper/238157/en

IEEE: Copy

BAHMAN BANIMAHD, and SAEID ALIAHMADI, “ANALYSIS SURVEY THE USEFULNESS OF AUDIT REPORTS IN MARKET CAPITAL,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 2, no. 6, pp. 13–29, 2013, [Online]. Available: https://sid.ir/paper/238157/en

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