Auditor Switching and Abnormal Returns
Publish Year: 1400
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJAAF-5-4_003
تاریخ نمایه سازی: 4 دی 1400
Abstract:
Every investor pays special attention to the main factor in their decisions: a return. What is essential for users of financial information is not the procedures and principles used in accounting, but the exit from the financial system, because it helps them achieve their goals. Many capital market concerns focus on accounting and auditing operations. Therefore, the auditor's independence is the basis of public trust in the audit process and the assurance of auditors` reports. For this purpose, this study investigates the effect of auditor switching on abnormal returns. Therefore, three hypotheses have been formulated, and a sample consisting of ۳۶۵ companies listed on the Tehran Stock Exchange during the years ۲۰۱۰ to ۲۰۲۰ has been selected. The results indicate that auditor switching has no significant effect on abnormal returns. Also, between the CU switch and CD switch, the CD switch has a negative and significant effect on abnormal returns.
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Authors
Mohammad Javad Zare Bahnamiri
Assistant Professor, Accounting Department, University of Qom, Qom, Iran
Narges Sarlak
Department of Accounting, Faculty of economic and management, Qom university
Niloofar Beyki
Department of Accounting, Faculty of Economic and Management and , Qom university
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