This study is conducted for evaluating the effect of audit opinion type on turnover, in order to investigate information content of unqualified and qualified audit opinion. For this aim, we examined a sample of companies listed on the Tehran Stock Exchange by using [-7, +7] and [-15, +15] event windows around annual general meeting for the period 2001–2007. Based on the conclusion of this study, although numbers of qualified audit opinion were more than unqualified, evaluation of effect of audit opinion on turnover, revealed no difference between unqualified and qualified audit opinions. These results indicate that although,in general, market may make difference between audit opinion but this difference can not change transaction volume.
Noorzad Dolatabadi, M., & Jodeiri Naggashkar, J. (2013). The Effect of Audit Opinion Type on Stock’s transaction volume in Tehran Stock Exchange. Accounting and Auditing Research, 5(18), 88-103. doi: 10.22034/iaar.2013.104547
MLA
Mohammad Noorzad Dolatabadi; Jahangir Jodeiri Naggashkar. "The Effect of Audit Opinion Type on Stock’s transaction volume in Tehran Stock Exchange". Accounting and Auditing Research, 5, 18, 2013, 88-103. doi: 10.22034/iaar.2013.104547
HARVARD
Noorzad Dolatabadi, M., Jodeiri Naggashkar, J. (2013). 'The Effect of Audit Opinion Type on Stock’s transaction volume in Tehran Stock Exchange', Accounting and Auditing Research, 5(18), pp. 88-103. doi: 10.22034/iaar.2013.104547
VANCOUVER
Noorzad Dolatabadi, M., Jodeiri Naggashkar, J. The Effect of Audit Opinion Type on Stock’s transaction volume in Tehran Stock Exchange. Accounting and Auditing Research, 2013; 5(18): 88-103. doi: 10.22034/iaar.2013.104547
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