Title : ( Auditor’s Report Tone and Audit Expectation Gap )
Authors: Abbas lari , Mahdi Salehi , Mahmoud Mousavi Shiri ,
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Abstract
Purpose –This paper aims to assess the relationship between an audit report tone and the audit expectation gap. Design/Methodology/Approach– The procedure of the study is descriptive-correlation based on information released from listed firms on the Tehran Stock Exchange during 2013- 2019 using a sample of 128 firms (816 observations). The method used for hypothesis testing is linear regression using panel data. Findings –The results testing show a negative and significant relationship between audit report tone and audit expectation gap. Originality/value – Since the present study was carried out in an emergent financial market, like Iran, with a highly competitive audit market to figure out the relationship between audit report tone and audit expectation gap, it can provide helpful information in this field the readers.
Keywords
, Audit Expectation Gap, Audit Report Tone, Stock Exchange
@article{paperid:1090403,
author = {Abbas Lari and Salehi, Mahdi and Mahmoud Mousavi Shiri},
title = {Auditor’s Report Tone and Audit Expectation Gap},
journal = {Academy of Accounting and Financial Studies Journal},
year = {2022},
volume = {26},
number = {6},
month = {March},
issn = {1096-3685},
pages = {1--12},
numpages = {11},
keywords = {Audit Expectation Gap; Audit Report Tone; Stock Exchange},
}
%0 Journal Article
%T Auditor’s Report Tone and Audit Expectation Gap
%A Abbas Lari
%A Salehi, Mahdi
%A Mahmoud Mousavi Shiri
%J Academy of Accounting and Financial Studies Journal
%@ 1096-3685
%D 2022
