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Faculty Member of accounting Department faculty of Humonities Islamic Azad University, Ashtian Branch, Iran
Abstract
The present study aimed to investigate the effect of audit quality information focusing on the consequences of investment decisions of an audit partner. In this study, in accordance with the aforementioned purpose, four hypotheses were proposed that were used for statistical analysis and research. A sample of 99 companies listed on the Tehran Stock Exchange data for a period of 5 years (from 1389 to 1393) was used for statistical analysis. Through multiple regression models were tested hypotheses that are consistent with the findings, with increasing audit quality of audit partner change, the relevance of corporate profit has gone up. The results show that investors and capital market participants to change audit partner institutions, have a positive reaction. According to the findings, increasing the likelihood of audit quality of audit partner change, strengthen security mispricing. Finally, the results showed that the terms of contracts with audit quality corporate debt resulting from the change audit partner, statistically significant relationship existed.
Kheirkhah, M., Aghaei, M., & Nouranifar, E. (2019). The Review of the Effect of Audit Quality Informational Consequences on the Investors' Decisions with Emphasis on Audit Partners' Switches. Accounting and Auditing Research, 11(41), 111-128.
MLA
Mehrdad Kheirkhah; Mehran Aghaei; Esa Nouranifar. "The Review of the Effect of Audit Quality Informational Consequences on the Investors' Decisions with Emphasis on Audit Partners' Switches". Accounting and Auditing Research, 11, 41, 2019, 111-128.
HARVARD
Kheirkhah, M., Aghaei, M., Nouranifar, E. (2019). 'The Review of the Effect of Audit Quality Informational Consequences on the Investors' Decisions with Emphasis on Audit Partners' Switches', Accounting and Auditing Research, 11(41), pp. 111-128.
VANCOUVER
Kheirkhah, M., Aghaei, M., Nouranifar, E. The Review of the Effect of Audit Quality Informational Consequences on the Investors' Decisions with Emphasis on Audit Partners' Switches. Accounting and Auditing Research, 2019; 11(41): 111-128.
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