Accounting Quality and Audit Attributes on the Stock Price Crashes in an Emerging Market

This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor industry specialization, audit concentration, and audit fees) with companies’ SPCRs listed on the Iraqi Stock Exchange. A multivariate regression model was used to test the hypotheses....

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Bibliographic Details
Main Authors: Mahdi Salehi, Grzegorz Zimon, Hayder Adnan Hashim, Ryszard Jędrzejczak, Adam Sadowski
Format: Article
Language:English
Published: MDPI AG 2022-10-01
Series:Risks
Subjects:
Online Access:https://www.mdpi.com/2227-9091/10/10/195