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Management Science Letters

ISSN 1923-9343 (Online) - ISSN 1923-9335 (Print)
Quarterly Publication
Volume 3 Issue 7 pp. 2095-2100 , 2013

An analysis of determinants of going concern audit opinion: Evidence from Tehran Stock Exchange Pages 2095-2100 Right click to download the paper Download PDF

Authors: Hadi Mashadi Gharaghayah, Azita Jahanshad, Somayye Adhami

Keywords: Audit report, Exchange listing requirements, Tehran Stock Exchange

Abstract:

How to cite this paper
& . (2013). An analysis of determinants of going concern audit opinion: Evidence from Tehran Stock Exchange.Management Science Letters , 3(7), 2095-2100.

Refrences
Adhikari, A., & Tondkar, R.H. (1995). An examination of the success of the EC directives to
harmonize stock exchange disclosure requirements. Journal of International Accounting, Auditing
and Taxation, 4(2), 127-146

Bradshaw, M. T., Richardson, S. A., & Sloan, R. G. (2001). Do analysts and auditors use information
in accruals?. Journal of Accounting Research, 39(1), 45-74.

Cheung, C.S., & Lee, J. (1995). Disclosure environment and listing on foreign stock exchanges.
Journal of Banking & Finance, 19(2), 347-362

Geiger, M. A., & Rama, D. V. (2006). Audit firm size and going-concern reporting
accuracy. Accounting Horizons, 20(1), 1-17.

Huddart, S., Hughes, J.S., & Brunnermeier, M. (1999). Disclosure requirements and stock exchange
listing choice in an international context. Journal of Accounting and Economics, 26(1-3), 237-269

Macey, J.R., & O & apos; Hara, M. (2002). The economics of stock exchange listing fees and listing
requirements. Journal of Financial Intermediation, 11(3), 297-319.

McEnroe, J.E., & Sullivan, M. (2006). Individual investors’ attitudes towards listing requirements for
foreign entities on U.S. stock exchanges and the promulgation of international accounting
standards. Journal of International Accounting, Auditing and Taxation, 15(2), 215-225.

Nandi, S & Ghosh, S. (2013). Corporate governance attributes, firm characteristics and the level of
corporate disclosure: Evidence from the Indian listed firms. Decision Science Letters, 2(1), 45-58.

Vithessonthi, C., & Tongurai, J. (2013). Unremunerated reserve requirements, exchange rate
volatility, and firm value. Journal of International Financial Markets, Institutions and Money, 23,
358-378
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Journal: Management Science Letters | Year: 2013 | Volume: 3 | Issue: 7 | Views: 4597 | Reviews: 0

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