The Relationship between Audit Quality and Stock Price Delay with Moderating Role of Information Asymmetry

The purp ose of this study wa s to investing ate the re lationship bet ween audit q uality and stoc k pric e de lay with modern ating to le of info rmation asymmetry in T S E. This rese arch was studies d in tw o hypotheses. The findings of the study showed that there I s a negative and sign ficant relations hip betwe en audit quali ties and stock price delay using the least-squares method. Also, the relation ship between audit quality and stock price delay with the mode rate role of the in formation sym metry variable is negatively corrected and reduced. Findings of the res ear ch indicate that due to the important nce of st ock price delay in mar k et effic iency, it is nec essary to p ay attention on to the is is ue a nd its effective va riables.