نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
Price synchronicity shows the effect of industry and market changes on stock prices. The effect of information on stock prices is also called stock price awareness. It seems that in appropriate information environments, the effect of company information release on stock price is greater, as a result of price awareness is high. The purpose of this research is to provide a conceptual model of audit variables and stock price concurrency by studying specialized texts and collective opinion polling based on brainstorming of 20 experts familiar with the field of finance and stock exchange. The research was done in 2024 and 2025. The findings of the Delphi and Fuzzy Delphi stages finally showed that regarding the audit variables, the components of the audit committee and risk management are the most important components affecting the synchronicity of the stock price as an independent variable, which is due to the high importance of the company's internal controls and continuous monitoring. The audit committee is on financial reporting and compliance and operational aspects of the company. Financial ratios, stock specifications and company risks were also considered as the most important control variables, and finally, the economic, political and... conditions are the most important moderating variables in the relationship between audit components and stock price concurrency, which is the reason for this. It is also very important to influence the existing conditions on the activities of stock companies. This research has value in enriching the literature of research and analysis of investors.
کلیدواژهها English