{"product_id":"2940148374749","title":"The Value Relevance of Audit report, Auditor Type and Auditor Tenure: Evidence from Iran","description":"The aim of this paper is to investigate the value relevance of the audit report, auditor type and\u003cbr\u003eauditor tenure in the Iranian context. This study evaluates the effects of various independent\u003cbr\u003evariables on the value relevance using a multiple regression analysis approach for 156\u003cbr\u003ecompanies listed on the Tehran Stock Exchange (TSE) over a 10 year period. The results\u003cbr\u003eindicate that audit report has not the value relevance. Hence, unqualified audit report and\u003cbr\u003eother audit report are not different in capital market. Empirical results showed that the auditor\u003cbr\u003etype has a positive impact on the value relevance. This result is consistent prior studies. Thus,\u003cbr\u003ethe value relevance of firms audited by government audit has more than firms audited by\u003cbr\u003eprivate audit. Also, when the tenure of auditors is long, it has a negative impact on the value\u003cbr\u003erelevance. This result is consistent prior studies. The empirical evidence indicates that audit report is not valued by the capital market in Iran and that audit privatization impact on the\u003cbr\u003evalue relevance in capital market. Hence, the market regulators proposed that the more\u003cbr\u003emonitoring considered on audit quality to improve the value relevance in capital market. The\u003cbr\u003eresults presented in the paper have important implications for both the auditing profession\u003cbr\u003eand regulators in Iran.","brand":"ReadCycle","offers":[{"title":"Default Title","offer_id":47072597213424,"sku":"2940148374749","price":2.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/2940148374749_p0.jpg?v=1763702232","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/2940148374749","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}