The existence of the reliable financial information is necessary for the permanence Eternity of the today world financial (economic) decision making needs to confident and reliable information. The role of the ·auditors is to attest (verify) the financial statements that results in being confident and sure about the desirability of the presentation and reliability of the financial statements.
The main goals of this research is study and make conclusion about the auditing functions in attesting to financial statements in Iran and its reflecting on the stock-holders behavior has been Studied. In this paper the effect of the different opinions and qualifications in auditing reports on the stock prices has been assessed. Testing research hypothesis shows that there is a meaningful relation between auditing reports and stock prices.
Hassas Yeganeh,Y and Yaghoobi Manesh,S . (2003). The Effects of the Auditing Reports on the stock Price of the Listed Corporations in Tehran Stock Exchange. Empirical Studies in Financial Accounting, 1(3), 27-59.
MLA
Hassas Yeganeh,Y , and Yaghoobi Manesh,S . "The Effects of the Auditing Reports on the stock Price of the Listed Corporations in Tehran Stock Exchange", Empirical Studies in Financial Accounting, 1, 3, 2003, 27-59.
HARVARD
Hassas Yeganeh Y, Yaghoobi Manesh S. (2003). 'The Effects of the Auditing Reports on the stock Price of the Listed Corporations in Tehran Stock Exchange', Empirical Studies in Financial Accounting, 1(3), pp. 27-59.
CHICAGO
Y Hassas Yeganeh and S Yaghoobi Manesh, "The Effects of the Auditing Reports on the stock Price of the Listed Corporations in Tehran Stock Exchange," Empirical Studies in Financial Accounting, 1 3 (2003): 27-59,
VANCOUVER
Hassas Yeganeh Y, Yaghoobi Manesh S. The Effects of the Auditing Reports on the stock Price of the Listed Corporations in Tehran Stock Exchange. Empirical Studies in Financial Accounting. 2003;1(3):27-59 (In Persian).
