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首页> 外文期刊>Accounting and Finance Research >Auditor Industry Specialization and Market Valuation of Earnings and Earnings Components: Empirical Evidence from Firms Listed in Tehran Stock Exchange
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Auditor Industry Specialization and Market Valuation of Earnings and Earnings Components: Empirical Evidence from Firms Listed in Tehran Stock Exchange

机译：审计师行业专业化和收益及收益组成部分的市场评估：来自德黑兰证券交易所上市公司的经验证据

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摘要

Since the reliability of financial statements (including earnings and its components) depends on the audit quality to a large extent, understanding how market considers audit quality when valuating earnings and its components is of great importance. Thus, this study investigates the impact of auditor industry specialization, as a criterion for audit quality, on market valuation of earnings and earnings components. The sample of the study includes 155 firms listed in Tehran Stock Exchange over the 2006 to 2013 period, and the panel data regression method is used to process and test the hypothesis. The results indicate that market valuates earrings and its components (including total accruals, discretionary accruals, and operating cash flow) positively. Meanwhile, the moderating role of auditor industry specialization and audit firm’s size was not verified in this valuation.
机译：由于财务报表（包括收益及其组成部分）的可靠性在很大程度上取决于审计质量，因此了解市场在评估收益及其组成部分时如何考虑审计质量非常重要。因此，本研究调查了作为审计质量标准的审计师行业专业化对收益和收益成分的市场价值的影响。该研究的样本包括2006年至2013年期间在德黑兰证券交易所上市的155家公司，并且使用面板数据回归方法来处理和检验该假设。结果表明，市场对耳环及其组成部分（包括应计总额，任意应计额和经营现金流）的价值是正面的。同时，此估值未验证审计师行业专业化和审计公司规模的调节作用。

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