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- Edward Robbins
- 5 years ago
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26 1396Nn016 M> 4. 4 $* 26 ol( RE> 1"* Y!*! G5> I4! 8c.(1390). PM3.. ie\.8669(11) 3$*. 4 4>@(EF0 G5> d.\ WNO $%&' () $*.(1389).] 14_...4".8568 (6) 2 $*. 4 Y "% " H..,! U! Y\(! "% ^. 4L 4 m%.(1394).1. $A4*... "% ^. T 1. 4L 4 m%.(1395).1 $"..1. $A4*.. $5.. $!" $5. $!".,! U! Y\(! H. 1"* Y&B X2!"# ]! e6%.(1392)..1 5W_!E4. GV (18) 4 $*. 4 Y "% " Y\! "% 1. T $V 4 w..(1393).1... $5..$!".. W.!.,! U! 1* T.] 4 $%<e m%.(1392).^.$ PME..^. }%..@% Y\(! "% d (a \ fc* e6% $*.(1393). 4M..H!bV'. 0$V. 4. "% " H. 4>@(EF0 G5> 4 Y&' W.8171(21) 7Y )%. 1L 4. $&* * Y\(! "% 113 IM> 8E\! E $V U>NO. 4! $!<.(1376) 4 4!(* PE.4% Gm G[5. $* 8*9 I4! P 8c $*.(1392).v..] $\.5223 (17) 5$*. 4Y )% AlThuneibat, A.A., Khamees, B.A. and AlFayoumi, N.A. (2007). The Effect of Qualified Auditors' Opinions on Share Prices: Evidence from Jordan. Managerial Auditing Journal, 23 (1): Bessell, M., Anandarajan, A. and Umar, A. (2003). Information Content, Audit Reports and Goingconcern: An Australian Study. Accounting and Finance, 43 (3):
27 ! 456%!"# $%&' ()$* Chen, C.J., Su, X. and Zhao, R. (2000). An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange. Contemporary Accounting Research, 17 (3): Craswell, A., Stokes D.J. and Laughton, J. (2002). Auditor Independence and Fee Dependence. Journal of Accounting and Economics, 33 (2): Davidson, R.A. and Neu, D. (1993). A Note on Association between Audit Firm Size and Audit Quality. Contemporary Accounting Research, 9 (2): DeAngelo, L.E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 3 (3): Defond, M., Francis, J.R. and Wong, T.J. (2000). Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong. Auditing: A Journal of Practice & Theory, 19 (1): Francis, J.R. and Yu, M.D. (2009). Big 4 Office Size and Audit Quality. The Accounting Review, 84 (5): Hao, S., Jin, Q. and Zhang, G. (2011). Investment Growth and the Relation between Equity Value, Earnings, and Equity Book Value. Accounting Review, 86 (2): Henock, L. (2005). Acquirers Abnormal Returns, Audit Firm Size and the Small Auditor Clientele Effect. Journal of Accounting and Economics, 40 (13): Herbohn, K., Ragunathan, V. and Garsden, R. (2007). The Horse Has Bolted: Revisiting the Market Reaction to Going Concern Modifications of Audit Reports. Accounting and Finance, 47 (3): Ireland, J.C. (2003). An Empirical Investigation of Determinants of Audit Reports in the UK. Journal of Business Finance & Accounting, 30 (78): Ittonen, K. (2012). Market Reactions to Qualified Audit Reports: Research Approaches. Accounting Research Journal, 25 (1): 824. Kim, J. (2005). Accounting Transparency of Korean Firms: Measurement and Determinant Analysis. The Journal of American Academy of Business, Cambridge, (2):
28 1396Nn016 M> 4. 4 $* 28 Ljubic, D. and Mance, D. (2009). A Model of Accounts Receivable Risk Management for Bosnia And Herzegovina s Business Environment. Rijeka: University of Rijeka, Faculty of Economics. Martínez, M.C.P., Martínez, V.A. and Benau, M.A.G. (2004). Reactions of the Spanish Capital Market to Qualified Audit Reports. European Accounting Review, 13 (4): Soltani, B. (2000). Some Empirical Evidence to Support the Relationship between Audit Reports and Stock Prices the French Case. International Journal of Auditing, 4 (3): Tahinakis, P. and Samarinas, M. (2016). The Incremental Information Content of Audit Opinion. Journal of Applied Accounting Research, 17 (2):
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