1
Associate Professor of Accounting - Shahid Bahonar University of Kerman
2
MSc in Accounting - Shahid Bahonar University of Kerman
10.22034/iaar.2013.104512
Abstract
The purpose of this paper is to investigation the relationship between Audit quality attributes and Cost of equity. In this study, auditor size and auditor tenure were used as Audit quality attributes. For measuring Cost of equity is used Gordon growth model. For analyzing data and hypothesis testing has been used linear multivariable regression model base on panel data. The results from hypotheses testing show that there is a significant positive relationship between auditor size and Cost of equity. Also there is a negative relationship between auditor tenure and Cost of equity, but this relationship isn’t significant.
Khodami Pour, A., Mohammadrezakhani, V., & Houshmand Zaferanie, R. A. (2013). An Investigation of the Effects of Audit quality attributes on Cost of equity. Accounting and Auditing Research, 5(20), 108-121. doi: 10.22034/iaar.2013.104512
MLA
Ahmad Khodami Pour; Vahid Mohammadrezakhani; Rahmat Allah Houshmand Zaferanie. "An Investigation of the Effects of Audit quality attributes on Cost of equity". Accounting and Auditing Research, 5, 20, 2013, 108-121. doi: 10.22034/iaar.2013.104512
HARVARD
Khodami Pour, A., Mohammadrezakhani, V., Houshmand Zaferanie, R. A. (2013). 'An Investigation of the Effects of Audit quality attributes on Cost of equity', Accounting and Auditing Research, 5(20), pp. 108-121. doi: 10.22034/iaar.2013.104512
VANCOUVER
Khodami Pour, A., Mohammadrezakhani, V., Houshmand Zaferanie, R. A. An Investigation of the Effects of Audit quality attributes on Cost of equity. Accounting and Auditing Research, 2013; 5(20): 108-121. doi: 10.22034/iaar.2013.104512
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