The Role of Accounting Information Quality and Audit Risk on the Relationship between Social trust and Stock Price Crash Risk of Banks
The present study is based on investigating the role of accounting information quality and audit risk in adjusting the relationship between social trust and the risk of falling stock prices of banks. To this aim and in order to answer the proposed questions, the researchers extracted the financial information of 11 banks for a ten-year period from 2013 to 2022, analyzed the variables of the research, and performed the necessary statistical tests. The present research method is descriptive-correlational and its design is experimental, using a post-event approach. The findings indicated that there is a negative and significant relationship between social trust and the risk of falling stock prices. There is a negative and significant relationship between the quality of accounting information and the risk of falling stock prices. Moreover, there is a positive and significant relationship between the risk of audit information and the risk of falling stock prices. Furthermore, the quality of accounting information does not moderate the relationship between social trust and the risk of falling stock prices; the risk of audit information does not moderate the relationship between social trust and the risk of falling stock prices.
پرداخت حق اشتراک به معنای پذیرش "شرایط خدمات" پایگاه مگیران از سوی شماست.
اگر عضو مگیران هستید:
اگر مقاله ای از شما در مگیران نمایه شده، برای استفاده از اعتبار اهدایی سامانه نویسندگان با ایمیل منتشرشده ثبت نام کنید. ثبت نام
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.