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Auditor’s Attributes and Cost of Capital in Iran Capital Market
Academic Journal of Accounting and Economic Researches
View Archive Info| Field | Value | |
| Title |
Auditor’s Attributes and Cost of Capital in Iran Capital Market
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| Creator |
KhanMohammadi, Mohammad Hamed
Arbabian, Ali Akbar ShiriDoyj, Tooran |
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| Description |
This research aims to examine the impact of audit quality (auditor’s quality evaluation, auditor size, auditor industry specialization, and auditor tenure) on Iran capital market. The result of the analysis of 1140 years of the company during 2006-2015 has shown that there is a significant negative relationship between the auditor expertise and auditor tenure. Although the negative relationship between all of the criteria of audit quality and cost of capital is not confirmed, it cannot be claimed that high audit quality does not cause reduction in cost of capital in Iran capital market.
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| Publisher |
Academic Journal of Accounting and Economic Researches ISSN 2333-0783
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| Contributor |
—
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| Date |
2018-03-28
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/669
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| Source |
Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 6, No 3 (2017): July 2017
2333-0783 2375-7493 |
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| Language |
eng
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| Relation |
http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/669/458
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| Rights |
Copyright (c) 2018 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0 |
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