[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
Articles archive::
For Authors::
For Reviewers::
Registration::
Contact us::
Site Facilities::
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: 8, Issue 1 (Quarterly Journal Theories of Financial Economics Vol.8/No.1/spring2023 2023) ::
TFI 2023, 8(1): 94-110 Back to browse issues page
The Effect of Audit Quality on Non-Cash Flow Shock Returns
Samaneh Ghoohestani * , Hasan Najafi
PhD in Accounting, Shiraz University, senior Auditor of the supreme audit count,Shiraz,Iran.(corresponding author).S.ghoohestani88@gmail.com
Abstract:   (668 Views)
According to the findings of prior researches, the stock return consists of several components which among them is the cash flow shock return. This is despite the fact that a lot of studies have been carried out on stock returns, attention has been rarely paid to cash flow shock return and non-cash flow shock returns. In this regard, considering that audit quality is one of the influencing factors on stock returns, in this research, the effect of audit quality on non-cash flow shock returns has been investigated. For this purpose, data were gathered from a sample of 107 companies listed on Tehran Stock Exchange from 2012 to 2022. In addition, in order to measure audit quality, a mixed multidimensional approach (including auditor expertise in the industry, auditor reputation, auditor tenure, and auditor independence) was used. The research results showed that audit quality has a positive and significant effect on non-cash flow shock returns
Keywords: Non-Cash Flow Shock Returns, Audit Quality, Multidimensional Approach
Full-Text [PDF 951 kb]   (185 Downloads)    
notification: Research | Subject: Special
Received: 2023/02/21 | Accepted: 2023/03/5 | Published: 2023/04/4
Send email to the article author

Add your comments about this article
Your username or Email:

CAPTCHA


XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Ghoohestani S, Najafi H. The Effect of Audit Quality on Non-Cash Flow Shock Returns. TFI 2023; 8 (1) :94-110
URL: http://tfe.raja.ac.ir/article-1-89-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
8, Issue 1 (Quarterly Journal Theories of Financial Economics Vol.8/No.1/spring2023 2023) Back to browse issues page
فصلنامه نظریه های اقتصاد مالی فصلنامه نظریه های اقتصاد مالی
Persian site map - English site map - Created in 0.05 seconds with 37 queries by YEKTAWEB 4645