The Role of Auditor Quality and Asset Reliability in Equity Valuation
In this survey, the impact of auditor quality and asset reliability on equity valuation has been studied. It has used the results of Richardson et al (2005), for categorizing asset and liabilities in four levels as low, medium, high and not classified groups. The criteria of high quality auditor wer...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2007-12-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Online Access: | https://qjma.atu.ac.ir/article_4253_0368d9b97384d4a17f53d8430699485e.pdf |
| _version_ | 1797378387906396160 |
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| author | Saber Sheri Abdolkarim Moghaddam |
| author_facet | Saber Sheri Abdolkarim Moghaddam |
| author_sort | Saber Sheri |
| collection | DOAJ |
| description | In this survey, the impact of auditor quality and asset reliability on equity valuation has been studied. It has used the results of Richardson et al (2005), for categorizing asset and liabilities in four levels as low, medium, high and not classified groups. The criteria of high quality auditor were three independent factors as audit tenure, audit firm size and auditor industry specialization. The questions of this study were as follows: Does auditor quality influence the market's valuation of assets and is the mitigating effect of a quality auditor more pronounced for low or medium reliability asset measures? The results showed that audit tenure does not affect auditor quality but audit firm size and auditor industry specialization improve that. The second hypothesis which indicates auditor quality has no significant effect on market's perception of high reliability accruals is approved. |
| first_indexed | 2024-03-08T20:06:09Z |
| format | Article |
| id | doaj.art-88dd8008951645d9ad217b23f189ef75 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:06:09Z |
| publishDate | 2007-12-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-88dd8008951645d9ad217b23f189ef752023-12-23T10:33:46ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192007-12-015201071284253The Role of Auditor Quality and Asset Reliability in Equity ValuationSaber Sheri0Abdolkarim Moghaddam1عضو هیئت علمی دانشگاه علامه طباطباییعضو هیئت علمی دانشگاه پیام نورIn this survey, the impact of auditor quality and asset reliability on equity valuation has been studied. It has used the results of Richardson et al (2005), for categorizing asset and liabilities in four levels as low, medium, high and not classified groups. The criteria of high quality auditor were three independent factors as audit tenure, audit firm size and auditor industry specialization. The questions of this study were as follows: Does auditor quality influence the market's valuation of assets and is the mitigating effect of a quality auditor more pronounced for low or medium reliability asset measures? The results showed that audit tenure does not affect auditor quality but audit firm size and auditor industry specialization improve that. The second hypothesis which indicates auditor quality has no significant effect on market's perception of high reliability accruals is approved.https://qjma.atu.ac.ir/article_4253_0368d9b97384d4a17f53d8430699485e.pdf |
| spellingShingle | Saber Sheri Abdolkarim Moghaddam The Role of Auditor Quality and Asset Reliability in Equity Valuation مطالعات تجربی حسابداری مالی |
| title | The Role of Auditor Quality and Asset Reliability in Equity Valuation |
| title_full | The Role of Auditor Quality and Asset Reliability in Equity Valuation |
| title_fullStr | The Role of Auditor Quality and Asset Reliability in Equity Valuation |
| title_full_unstemmed | The Role of Auditor Quality and Asset Reliability in Equity Valuation |
| title_short | The Role of Auditor Quality and Asset Reliability in Equity Valuation |
| title_sort | role of auditor quality and asset reliability in equity valuation |
| url | https://qjma.atu.ac.ir/article_4253_0368d9b97384d4a17f53d8430699485e.pdf |
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