1
Associate Professor of Accounting, Shahid Chamran University , Ahvaz, Iran
2
PH.D. Student of Accounting, Shahid Chamran University , Ahvaz, Iran
Abstract
Prior research suggests that the Industry specialization auditors increase audit quality. Also, expected auditors through their information intermediary and corporate governance roles, decrease crash risk by decreasing agency costs, aligning interests of managers and investors, decreasing malfeasance by managers, improving operations, quality financial reporting. So, the aim of this study is to investigate the effect of Industry specialization on auditor connection with accounting opacity and stock price crashes of listed companies in Tehran Stock Exchange. For this purpose three hypotheses are developed and data on the 99 companies in Tehran Stock Exchange for the period of 1384 to 1393 were analyzed. This regression model using panel data with fixed effects approach, reviews and tests. The results showed that the concentration Accounting opacity has significant positive impact and Industry specialization on auditor has a significant negative impact stock price crashes .also Industry specialization on auditor has significant negative impact the relationship between Accounting opacity and stock price crashes.
Vaez, S. A., & Dorseh, S. S. (2018). Impact of Industry Specialization on Auditors on the Relationship between Accounting Opacity and Future Stock Price Crashes. Accounting and Auditing Research, 10(39), 111-132.
MLA
Seyed Ali Vaez; Seyed Saber Dorseh. "Impact of Industry Specialization on Auditors on the Relationship between Accounting Opacity and Future Stock Price Crashes". Accounting and Auditing Research, 10, 39, 2018, 111-132.
HARVARD
Vaez, S. A., Dorseh, S. S. (2018). 'Impact of Industry Specialization on Auditors on the Relationship between Accounting Opacity and Future Stock Price Crashes', Accounting and Auditing Research, 10(39), pp. 111-132.
VANCOUVER
Vaez, S. A., Dorseh, S. S. Impact of Industry Specialization on Auditors on the Relationship between Accounting Opacity and Future Stock Price Crashes. Accounting and Auditing Research, 2018; 10(39): 111-132.
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