نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار حسابداری . دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران
2 دانشجوی دکتری حسابداری. دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of paper investigates the researches in area the usefulness of audit reports in the market capital of developed and developing countries. In this paper we used archival literature for the studies which did in period 1980 to 2012. The results indicate that the usefulness of audit reports can explain by the investigation of market reaction to audit reports and the relevance of reports in the decision making of users. The results of this paper need to do research in area the market capital to audit reports in long term view and in area the factors audit such as audit quality, type of audit, audit tenure, audit switch and so on can affects on the relevance of audit reports. Finally, we recommend to legislators in order to increase the relevance of audit reports in market capital.
کلیدواژهها [English]
)