EFFECT OF STATUS AND QUALITY OF AUDIT REPORTING ON VOLUME OF TRADING OF STOCK IN TEHRAN STOCK EXCHANGE

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ABBASZADE MOHAMMADREZA; SAMAEI RAHNI SAEED; KHALILIAN MOVAHED ALI; MOSHTAGH FERESHTEH

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Paper Information

Journal: Journal of Empirical Research in Accounting Year:2017 | Volume:6 | Issue:23 Page(s): 63-80

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Title

EFFECT OF STATUS AND QUALITY OF AUDIT REPORTING ON VOLUME OF TRADING OF STOCK IN TEHRAN STOCK EXCHANGE

Author(s)

ABBASZADE MOHAMMADREZA | SAMAEI RAHNI SAEED | KHALILIAN MOVAHED ALI | MOSHTAGH FERESHTEH | Issue Writer Certificate

Keywords

STATUS OF AUDIT REPORTSQ1

AUDIT QUALITYQ1

VOLUME OF STOCK TRANSACTIONSQ2

DISCRETIONARY ACCRUALSQ2

Abstract

This study discusses effects of audit reporting status and quality on the behaviour of investors in the capital market. For this purpose, type of auditor's opinion, levels of DISCRETIONARY ACCRUALS and stock trading volume are variables used as indicators of report status, AUDIT QUALITY and investors' behaviour measurement, respectively. The sample includes 121 firms in an 8 year period (2006 to 2013). To test hypotheses, panel regression model and Eviews8 software are used. Findings show that there is no relation between the quality of audit reports and trading volume but there is a positive relation between the STATUS OF AUDIT REPORTS and trading volume. This means that the more number of audit report qualification paragraphs and thus the transparency of the firm, the more willingness to invest in the firm stock.

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APA: Copy

ABBASZADE, MOHAMMADREZA, SAMAEI RAHNI, SAEED, KHALILIAN MOVAHED, ALI, & MOSHTAGH, FERESHTEH. (2017). EFFECT OF STATUS AND QUALITY OF AUDIT REPORTING ON VOLUME OF TRADING OF STOCK IN TEHRAN STOCK EXCHANGE. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 6(23 ), 63-80. SID. https://sid.ir/paper/241064/en

Vancouver: Copy

ABBASZADE MOHAMMADREZA, SAMAEI RAHNI SAEED, KHALILIAN MOVAHED ALI, MOSHTAGH FERESHTEH. EFFECT OF STATUS AND QUALITY OF AUDIT REPORTING ON VOLUME OF TRADING OF STOCK IN TEHRAN STOCK EXCHANGE. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2017;6(23 ):63-80. Available from: https://sid.ir/paper/241064/en

IEEE: Copy

MOHAMMADREZA ABBASZADE, SAEED SAMAEI RAHNI, ALI KHALILIAN MOVAHED, and FERESHTEH MOSHTAGH, “EFFECT OF STATUS AND QUALITY OF AUDIT REPORTING ON VOLUME OF TRADING OF STOCK IN TEHRAN STOCK EXCHANGE,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 6, no. 23 , pp. 63–80, 2017, [Online]. Available: https://sid.ir/paper/241064/en

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