1
Department of Accounting, Khorramshahr International Unit, Islamic Azad University, Khorramshahr, Iran.
2
Department of Accounting, Abadan Unit, Islamic Azad University, Abadan, Iran.
3
Department of Economy, Khorramshahr Unit, University of Marine Sciences and Technology, Khorramshahr, Iran.
Abstract
The aim of this study is to investigate the effect of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Synchronicity of listed Companies in Tehran Stock Exchange. These two dimensions Financial Reporting Readability in our tests: (Fog index and Text length index (. For this purpose three hypotheses are developed and data on the 108 companies in Tehran Stock Exchange for the period of 1391 to 1398 were analyzed. The number of data collected for this study was 864 years –company. . This regression model using panel data with fixed effects approach, reviews and tests. The results showed that the Auditor Style and Financial Reporting Readability (Fog index and Text length index) has significant Negative impact on Stock Price Synchronicity. Also the results showed that the Auditor Style has significant negative impact the relationship between Financial Reporting Readability (Fog index and Text length index) and Stock Price Synchronicity
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Shayegan,M. , Amiri,H. and Kohbor,M. A. (2022). The Impact of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Synchronicity. Journal of Management Accounting and Auditing Knowledge, 11(43), 209-224.
MLA
Shayegan,M. , , Amiri,H. , and Kohbor,M. A. . "The Impact of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Synchronicity", Journal of Management Accounting and Auditing Knowledge, 11, 43, 2022, 209-224.
HARVARD
Shayegan M., Amiri H., Kohbor M. A. (2022). 'The Impact of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Synchronicity', Journal of Management Accounting and Auditing Knowledge, 11(43), pp. 209-224.
CHICAGO
M. Shayegan, H. Amiri and M. A. Kohbor, "The Impact of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Synchronicity," Journal of Management Accounting and Auditing Knowledge, 11 43 (2022): 209-224,
VANCOUVER
Shayegan M., Amiri H., Kohbor M. A. The Impact of Auditor Style on the Relationship between Financial Reporting Readability and Stock Price Synchronicity. Journal of Management Accounting and Auditing Knowledge, 2022; 11(43): 209-224.