The Effect of Auditor expertise on Earnings Quality and Stock Price Synchronicity

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ID: 80066
2016
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Abstract
In this study, we examine the effect of earnings quality on stock price synchronicity; Moreover the effect of auditor industry expertise on the effect of earnings quality on stock price synchronicity has been investigated. Stock price synchronicity is a relative measure of firm-specific information versus industry and market-wide information which have been impounded in stock price. The statistical population of study include firms listed in Tehran stock exchange and over the counter of Iran. In order to do the research, the information of 87 publicly-held companies listed in Tehran Stock Exchange and over the counter of Iran were examined as the statistical sample, by using the multivariate regression model and panel data, the analysis was done and hypothesis tested. The result of the study shows that earnings quality has significantly negative effect on stock price synchronicity and auditor industry expertise as a moderating variable intensifying earnings quality effect. In other words, auditor industry expertise via its interaction with earnings quality decreases stock price synchronicity.
Reference Key
kordlar2016the Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors Kordlar, Ali Ebrahimi;GHALANDARI, MUSA JAVANI;
Journal بررسی‌های حسابداری و حسابرسی
Year 2016
DOI
DOI not found
URL
https://acctgrev.ut.ac.ir/article_58470_258f5c8f5dc55bd0a1c77cfafb97ddc8.pdf
Keywords
Medicine Science psychology business economics as a science psychiatry history of scholarship and learning. the humanities social sciences (general) finance social sciences accounting. bookkeeping

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