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The Effect of Audit Quality on the Market Value of Cash Holdings: Evidence from Tehran Stock Exchange and IACPA

Moslem Tahmasbi; Hesam Rahmani; Mohammad Zamani Bakhtiarvand

Volume 7, Issue 10 , October 2020, , Pages 611-621

https://doi.org/10.5281/zenodo.4274939

Abstract
  In this study, the effect of audit quality on the market value of cash holdings was investigated. The company’s auditor expertise and tenure were considered as measures of audit quality. The regression model developed by Faulkender and Wang (2006) was applied to estimate the market value of cash ...  Read More