1
. Assistant professor in Accounting, Razi University of Kermanshah
2
Department of Accounting, Islamic Azad University, Marand
3
. M.A of Accounting
Abstract
This study aims to explore the effect of written conditions in qualified auditing reports on stock return of listed companies in Tehran Stock Exchange. Statistical population included all accepted companies in Tehran Stock Exchange from 2008-2013. To select the sample, systematic random sampling was used. To analyze data, correlation coefficient, paired t-test, and Wilcoxon test were used. Results of testing research hypotheses showed that there is no significant and positive correlation between written conditions in qualified auditing reports and stock return of listed companies.in other words, based on the results, qualified auditing reports doesn’t provide the users with the higher content of financial information compared with unqualified auditing reports.
shahveisi, F. , Kanani, A. and Abbasi, H. (2014). Investigating the Relationship of Written Conditions in Auditing Report and Stock Return of Listed Companies in Tehran Stock Exchange. New Researches on Accounting, 2(5), 42-56.
MLA
shahveisi, F. , , Kanani, A. , and Abbasi, H. . "Investigating the Relationship of Written Conditions in Auditing Report and Stock Return of Listed Companies in Tehran Stock Exchange", New Researches on Accounting, 2, 5, 2014, 42-56.
HARVARD
shahveisi, F., Kanani, A., Abbasi, H. (2014). 'Investigating the Relationship of Written Conditions in Auditing Report and Stock Return of Listed Companies in Tehran Stock Exchange', New Researches on Accounting, 2(5), pp. 42-56.
CHICAGO
F. shahveisi , A. Kanani and H. Abbasi, "Investigating the Relationship of Written Conditions in Auditing Report and Stock Return of Listed Companies in Tehran Stock Exchange," New Researches on Accounting, 2 5 (2014): 42-56,
VANCOUVER
shahveisi, F., Kanani, A., Abbasi, H. Investigating the Relationship of Written Conditions in Auditing Report and Stock Return of Listed Companies in Tehran Stock Exchange. New Researches on Accounting, 2014; 2(5): 42-56.