How to cite this paper
Oroud, Y., Almashaqbeh, M., Almahadin, H., Hashem, A & Altarawneh, M. (2023). The effect of audit quality as a moderator on the relationship between financial performance indicators and the stock return.Decision Science Letters , 12(2), 191-198.
Refrences
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Abubakar, A., Nasiru, Y., Badara, M. S., & Chechet, I. L. (2021). Moderating Role Of Audit Quality On The Value Relevance Of Accounting Information Of Listed Firms In Nigeria. Gusau Journal of Accounting and Finance, 2(3), 19.
Al-Hares, O. M., AbuGhazaleh, N. M., & Haddad, A. E. (2012). Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence. Global Finance Journal, 23(3), 221–234.
Almahadin, H. A., & Tuna, G. (2016). Modelling Volatility of the Market Returns of Jordanian Banks: Empirical Evidence Using GARCH framework. Global Journal of Economic and Business (GJEB), 1(1), 1–14.
Alsmairat, Y. Y. Y., Yusoff, W. S., Fairuz, M., & Basnan, N. (2018). International Diversification, Audit Quality and Firm Value of Jordanian Public Listed Firm. Academy of Accounting and Financial Studies Journal, 22(7), 1–7.
Ayzer, B. F., & Cema, I. (2013). Effects of new financial report standards on value relevance. A study of Turkish stock markets. International Journal of Economics and Finance, 5(10), 10–13.
Babalola, Y. A. (2013). The effect of firm size on firms profitability in Nigeria. Journal of Economics and Sustainable Development, 4(5), 90–94.
binti Nono, L., & Khomsatun, S. (2018). The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating. Jurnal Dinamika Akuntansi, 10(1), 58–70.
Cortijo, V., Palmon, D., & Yezegel, A. (2009). Changing Business Environment and the Value Relevance of Accounting Information. Advances in Quantitative Analysis of Finance and Accounting, 7, 49–69.
Dabor, A. O., & Benjamine, U. (2018). Abnormal Audit Fee And Audit Quality: A Moderating Effect Of Firm Characteristics. SRIWIJAYA International Journal of Dynamic Economics and Business, 1(4), 327–340.
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2–3), 275–326.
Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57–74.
Fama, E. F. (1980). Agency problems and the theory of the firm. Journal of Political Economy, 88(2), 288–307.
Ghale Rudkhani, T. M., & Jabbari, H. (2014). The effect of financial ratios on auditor opinion in the companies listed on TSE. European Online Journal of Natural and Social Sciences: Proceedings, 2(3 (s)), pp-1363.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2010). Multivariate data analysis: A global perspective. Upper Saddle River, NJ: Pearson.
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1–3), 405–440.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Jusoh, M. A., & Che-Ahmad, A. (2014). Equity ownership, audit quality and firm performance in Malaysia using generalized least square estimations technique. Journal of Emerging Issues in Economics, Finance and Banking (JEIEFB), 3(1), 976–991.
Khajavi, S., & Zare, A. (2016). The effect of audit quality on stock crash risk in Tehran Stock Exchange. International Journal of Economics and Financial Issues, 6(1), 20–25.
Knechel, W. R. (2009). Audit lessons from the economic crisis: rethinking audit quality. inaugural lecture delivered at Maastricht University on Friday. Maastricht University.
Lee, H., & Lee, H. (2013). Do Big 4 audit firms improve the value relevance of earnings and equity? Managerial Auditing Journal, 28(7), 628–646.
Miah, M. S. (2012). Value relevance of accounting information and stock market vulnerability-A study on listed companies in Dhaka stock exchange. International Journal of Research in Commerce & Management, 3(4), 23–27.
Miettinen, J. (2008). The effect of audit quality on the relationship between audit committee effectiveness and financial reporting quality. University of Vaasa.
Okolie, A. O. (2014). Audit Quality and Earnings Response Coefficients of Quoted Companies in Nigeria, 4(2), 139–161.
Okolie, A. O., & Izedonmi, F. I. O. (2014). The Impact of audit quality on the share prices of quoted companies in Nigeria. Research Journal of Finance and Accounting, 5(8), 150–166.
Okolie, A. O., Izedonmi, F. O. I., & Enofe, A. O. (2013). Audit Quality and Accrual – Based Earnings Management of Quoted Companies in Nigeria, 2(2), 7–16.
Ola, P. O. (2018). Effect of Audit Quality on The Market Value of Listed non-Financial Companies in Nigeria. Ph.D. thesis.Benue State University.
Omokhudu, O. O., & Ibadin, P. O. (2015). The Value Relevance of Accounting Information: Evidence from Nigeria. Accounting and Finance Research, 4(3), 20–30.
Oroud, S. Y., Islam, M. A., & Tunku, S. T. A. (2016). The Effect of Cash Flows and Accruals on The Market Values of Equity: Audit Quality as A Moderator. International Journal of Current Research, 8(3), 28900–28908.
Oroud, Y., Islam, M., Ahmad, T. S. T., & Ghazalat, A. (2019). Does Audit Quality Moderate the Relationship between Accounting Information and the Share Price? Evidence from Jordan. International Business Research, 12(3), 58–65.
Pallant, J. (2013). SPSS survival manual. McGraw-Hill Education (UK).
Pires Hallak, R. T., & Carvalhal da Silva, A. L. (2012). Determinants of Audit and Non-Audit Fees Provided by Independent Auditors in Brazil. Revista Contabilidade & Finanças-USP, 23(60), 223–231.
Robu, M. A., & Robu, I. B. (2015). The influence of the audit report on the relevance of accounting information reported by listed Romanian companies. Procedia Economics and Finance, 20, 562–570.
Shamki, D. (2013). The Influence of Economic Factors on the Value Relevance of Accounting Information in Jordan. International Journal of Business and Management, 8(6), 89–104. https://doi.org/10.5539/ijbm.v8n6p89
Shamki, D., & Alulis, I. K. (2016). Company’s Characteristics and Accounting Information Relevance. Universal Journal of Accounting and Finance 4(3), (2016), 107–116.
Sharma, A. K., Kumar, S., & Singh, R. (2012). Value relevance of financial reporting and its impact on stock prices: Evidence from India. South Asian Journal of Management, 19(2), 60–74.
Tsalavoutas, I., André, P., & Evans, L. (2012). The transition to IFRS and the value relevance of financial statements in Greece. The British Accounting Review, 44(4), 262–277.
Ugwunta, D. O., Ugwuanyi, B. U., & Ngwa, C. U. (2018). Effect of audit quality on market price of firms listed on the Nigerian stock market. Journal of Accounting and Taxation, 10(6), 61–70.
Vijitha, P., & Nimalathasan, B. (2014). Value relevance of accounting information and share price: A study of listed manufacturing companies in Sri Lanka. Merit Research Journal of Business and Management, 2(1), 1–6.
Vishnani, S., & Shah, B. K. (2008). Value relevance of published financial statements–with special emphasis on impact of cash flow reporting. International Research Journal of Finance and Economics, 17(1), 84–90.
Watkins, A. L., Hillison, W., & Morecroft, S. E. (2004). Audit quality: A synthesis of theory and empirical evidence. Journal of Accounting Literature, 23(7), 153–193.
Watts, R. L., & Zimmerman, J. L. (1983). Agency problems, auditing, and the theory of the firm: Some evidence. The Journal of Law and Economics, 26(3), 613–633.
Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory. Available at SSRN: https://ssrn.com/abstract=928677.
Ziaee, M. (2014). The effect of audit quality on the performance of listed companies in Tehran Stock Exchange. International Letters of Social and Humanistic Sciences, 10, 36–43.
Abubakar, A., Nasiru, Y., Badara, M. S., & Chechet, I. L. (2021). Moderating Role Of Audit Quality On The Value Relevance Of Accounting Information Of Listed Firms In Nigeria. Gusau Journal of Accounting and Finance, 2(3), 19.
Al-Hares, O. M., AbuGhazaleh, N. M., & Haddad, A. E. (2012). Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence. Global Finance Journal, 23(3), 221–234.
Almahadin, H. A., & Tuna, G. (2016). Modelling Volatility of the Market Returns of Jordanian Banks: Empirical Evidence Using GARCH framework. Global Journal of Economic and Business (GJEB), 1(1), 1–14.
Alsmairat, Y. Y. Y., Yusoff, W. S., Fairuz, M., & Basnan, N. (2018). International Diversification, Audit Quality and Firm Value of Jordanian Public Listed Firm. Academy of Accounting and Financial Studies Journal, 22(7), 1–7.
Ayzer, B. F., & Cema, I. (2013). Effects of new financial report standards on value relevance. A study of Turkish stock markets. International Journal of Economics and Finance, 5(10), 10–13.
Babalola, Y. A. (2013). The effect of firm size on firms profitability in Nigeria. Journal of Economics and Sustainable Development, 4(5), 90–94.
binti Nono, L., & Khomsatun, S. (2018). The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating. Jurnal Dinamika Akuntansi, 10(1), 58–70.
Cortijo, V., Palmon, D., & Yezegel, A. (2009). Changing Business Environment and the Value Relevance of Accounting Information. Advances in Quantitative Analysis of Finance and Accounting, 7, 49–69.
Dabor, A. O., & Benjamine, U. (2018). Abnormal Audit Fee And Audit Quality: A Moderating Effect Of Firm Characteristics. SRIWIJAYA International Journal of Dynamic Economics and Business, 1(4), 327–340.
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2–3), 275–326.
Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57–74.
Fama, E. F. (1980). Agency problems and the theory of the firm. Journal of Political Economy, 88(2), 288–307.
Ghale Rudkhani, T. M., & Jabbari, H. (2014). The effect of financial ratios on auditor opinion in the companies listed on TSE. European Online Journal of Natural and Social Sciences: Proceedings, 2(3 (s)), pp-1363.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2010). Multivariate data analysis: A global perspective. Upper Saddle River, NJ: Pearson.
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1–3), 405–440.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Jusoh, M. A., & Che-Ahmad, A. (2014). Equity ownership, audit quality and firm performance in Malaysia using generalized least square estimations technique. Journal of Emerging Issues in Economics, Finance and Banking (JEIEFB), 3(1), 976–991.
Khajavi, S., & Zare, A. (2016). The effect of audit quality on stock crash risk in Tehran Stock Exchange. International Journal of Economics and Financial Issues, 6(1), 20–25.
Knechel, W. R. (2009). Audit lessons from the economic crisis: rethinking audit quality. inaugural lecture delivered at Maastricht University on Friday. Maastricht University.
Lee, H., & Lee, H. (2013). Do Big 4 audit firms improve the value relevance of earnings and equity? Managerial Auditing Journal, 28(7), 628–646.
Miah, M. S. (2012). Value relevance of accounting information and stock market vulnerability-A study on listed companies in Dhaka stock exchange. International Journal of Research in Commerce & Management, 3(4), 23–27.
Miettinen, J. (2008). The effect of audit quality on the relationship between audit committee effectiveness and financial reporting quality. University of Vaasa.
Okolie, A. O. (2014). Audit Quality and Earnings Response Coefficients of Quoted Companies in Nigeria, 4(2), 139–161.
Okolie, A. O., & Izedonmi, F. I. O. (2014). The Impact of audit quality on the share prices of quoted companies in Nigeria. Research Journal of Finance and Accounting, 5(8), 150–166.
Okolie, A. O., Izedonmi, F. O. I., & Enofe, A. O. (2013). Audit Quality and Accrual – Based Earnings Management of Quoted Companies in Nigeria, 2(2), 7–16.
Ola, P. O. (2018). Effect of Audit Quality on The Market Value of Listed non-Financial Companies in Nigeria. Ph.D. thesis.Benue State University.
Omokhudu, O. O., & Ibadin, P. O. (2015). The Value Relevance of Accounting Information: Evidence from Nigeria. Accounting and Finance Research, 4(3), 20–30.
Oroud, S. Y., Islam, M. A., & Tunku, S. T. A. (2016). The Effect of Cash Flows and Accruals on The Market Values of Equity: Audit Quality as A Moderator. International Journal of Current Research, 8(3), 28900–28908.
Oroud, Y., Islam, M., Ahmad, T. S. T., & Ghazalat, A. (2019). Does Audit Quality Moderate the Relationship between Accounting Information and the Share Price? Evidence from Jordan. International Business Research, 12(3), 58–65.
Pallant, J. (2013). SPSS survival manual. McGraw-Hill Education (UK).
Pires Hallak, R. T., & Carvalhal da Silva, A. L. (2012). Determinants of Audit and Non-Audit Fees Provided by Independent Auditors in Brazil. Revista Contabilidade & Finanças-USP, 23(60), 223–231.
Robu, M. A., & Robu, I. B. (2015). The influence of the audit report on the relevance of accounting information reported by listed Romanian companies. Procedia Economics and Finance, 20, 562–570.
Shamki, D. (2013). The Influence of Economic Factors on the Value Relevance of Accounting Information in Jordan. International Journal of Business and Management, 8(6), 89–104. https://doi.org/10.5539/ijbm.v8n6p89
Shamki, D., & Alulis, I. K. (2016). Company’s Characteristics and Accounting Information Relevance. Universal Journal of Accounting and Finance 4(3), (2016), 107–116.
Sharma, A. K., Kumar, S., & Singh, R. (2012). Value relevance of financial reporting and its impact on stock prices: Evidence from India. South Asian Journal of Management, 19(2), 60–74.
Tsalavoutas, I., André, P., & Evans, L. (2012). The transition to IFRS and the value relevance of financial statements in Greece. The British Accounting Review, 44(4), 262–277.
Ugwunta, D. O., Ugwuanyi, B. U., & Ngwa, C. U. (2018). Effect of audit quality on market price of firms listed on the Nigerian stock market. Journal of Accounting and Taxation, 10(6), 61–70.
Vijitha, P., & Nimalathasan, B. (2014). Value relevance of accounting information and share price: A study of listed manufacturing companies in Sri Lanka. Merit Research Journal of Business and Management, 2(1), 1–6.
Vishnani, S., & Shah, B. K. (2008). Value relevance of published financial statements–with special emphasis on impact of cash flow reporting. International Research Journal of Finance and Economics, 17(1), 84–90.
Watkins, A. L., Hillison, W., & Morecroft, S. E. (2004). Audit quality: A synthesis of theory and empirical evidence. Journal of Accounting Literature, 23(7), 153–193.
Watts, R. L., & Zimmerman, J. L. (1983). Agency problems, auditing, and the theory of the firm: Some evidence. The Journal of Law and Economics, 26(3), 613–633.
Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory. Available at SSRN: https://ssrn.com/abstract=928677.
Ziaee, M. (2014). The effect of audit quality on the performance of listed companies in Tehran Stock Exchange. International Letters of Social and Humanistic Sciences, 10, 36–43.