How to cite this paper
Noorifard, Y & Fazljoo, M. (2013). A survey on relationship between reported condition note in audit report and stock returns of firms in Tehran Stock Exchange.Management Science Letters , 3(2), 563-568.
Refrences
Autore, D.M., Billingsley, R.S., & Schneller. M.I. (2009). Information uncertainty and auditor
reputation. Journal of Banking & Finance, 33(2), 183-192.
Ashbaugh-Skaife, H., Collins, D.W., & Kinney Jr., W.R. (2007).The discovery and reporting of
internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics,
44(1-2), 166-192
Balvers, R., MacDonald, B., & Miller, R. (1988). Underpricing of new issues and the choice of
auditor as a signal of investment banker reputation. The Accounting Review, 63, 605-621.
Beattie, V., & Fearnley, S. (1995). The importance of audit firm characteristics and the drivers of
auditor change in UK listed companies. Accounting and Business Research, 25(100), 227-239.
Bhimani, A., Gulamhussen, M.A., & Lopes, S. (2009). The effectiveness of the auditor & apos; s goingconcern
evaluation as an external governance mechanism: Evidence from loan defaults. The
International Journal of Accounting, 44(3), 239-255
Casterella, R. J., Lewis, B. L., & Walker, P. (2000). Modeling the audit opinions issued to bankrupt
companies: A two-stage empirical analysis. Decision Sciences, 31(2), 507–530.
Choi, S.K., & Jeter, D.C. (1992).The effects of qualified audit opinions on earnings response
coefficients. Journal of Accounting and Economics,15(2-3), 229-247.
Craswell, A., Stokes, D.J., & Laughton, J. (2002), Auditor independence and fee dependence. Journal
of Accounting and Economics, 33, 253-275.
Cullinan, C.P., Wang, F., Yang, B., & Zhang, J. (2012). Audit opinion improvement and the timing of
disclosure. Advances in Accounting, 28(2), 333-343
DeAngelo, L. (1981). Auditor size and auditor quality. Journal of Accounting and Economics, 1, 113-
27.
Ireland, J. C. (2003). An empirical investigation of determinants of audit reports in the UK. Journal
of Business Finance & Accounting, 30(7 & 8), 975–1016.
Lenard, J. M., Alam, P., Booth, D., & Madey, G. (2001). Decision-making capabilities of a hybrid
system applied to the auditor’s going-concern assessment. International Journal of Intelligent
Systems in Accounting, Finance and Management, 10, 1–24.
reputation. Journal of Banking & Finance, 33(2), 183-192.
Ashbaugh-Skaife, H., Collins, D.W., & Kinney Jr., W.R. (2007).The discovery and reporting of
internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics,
44(1-2), 166-192
Balvers, R., MacDonald, B., & Miller, R. (1988). Underpricing of new issues and the choice of
auditor as a signal of investment banker reputation. The Accounting Review, 63, 605-621.
Beattie, V., & Fearnley, S. (1995). The importance of audit firm characteristics and the drivers of
auditor change in UK listed companies. Accounting and Business Research, 25(100), 227-239.
Bhimani, A., Gulamhussen, M.A., & Lopes, S. (2009). The effectiveness of the auditor & apos; s goingconcern
evaluation as an external governance mechanism: Evidence from loan defaults. The
International Journal of Accounting, 44(3), 239-255
Casterella, R. J., Lewis, B. L., & Walker, P. (2000). Modeling the audit opinions issued to bankrupt
companies: A two-stage empirical analysis. Decision Sciences, 31(2), 507–530.
Choi, S.K., & Jeter, D.C. (1992).The effects of qualified audit opinions on earnings response
coefficients. Journal of Accounting and Economics,15(2-3), 229-247.
Craswell, A., Stokes, D.J., & Laughton, J. (2002), Auditor independence and fee dependence. Journal
of Accounting and Economics, 33, 253-275.
Cullinan, C.P., Wang, F., Yang, B., & Zhang, J. (2012). Audit opinion improvement and the timing of
disclosure. Advances in Accounting, 28(2), 333-343
DeAngelo, L. (1981). Auditor size and auditor quality. Journal of Accounting and Economics, 1, 113-
27.
Ireland, J. C. (2003). An empirical investigation of determinants of audit reports in the UK. Journal
of Business Finance & Accounting, 30(7 & 8), 975–1016.
Lenard, J. M., Alam, P., Booth, D., & Madey, G. (2001). Decision-making capabilities of a hybrid
system applied to the auditor’s going-concern assessment. International Journal of Intelligent
Systems in Accounting, Finance and Management, 10, 1–24.