The Impact of Auditor's Report on Relevance of Reported Accounting Information in Tehran Stock Exchange

Document Type : Research Paper

Authors

1 Assistant Prof of Financial Management. Department of accounting and management. MehrAstan university.Astaneh ashrafieh. Iran

2 Msc of Financial management. credibility and budget department Karaj municipality. Karaj . Iran

3 Msc of Audit. credibility and budget department Karaj municipality. Karaj. Iran

Abstract

This purpose of this research is to investigate the impact of auditor's report on relevance of reported accounting information in Tehran stock exchange. Two hypothesis were introduced that determine, is there a relationship between auditor's report type with company performance (return of asset and return of sale) and stock return? And also is there a relationship between auditor's type with company performance (return of asset and return of sale) and stock return? Data has been gathered from available information in RAHAVARDENOVIN software and financial statement and other financial reports in time period of 1393 to 1397 in Tehran Exchange Stock. Results showed that, there is a positive relationship between auditor's report type and auditor's type with company performance (return of asset and return of sale) and stock return. 

Keywords


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