عنوان مقاله [English]
نویسندگان [English]چکیده [English]
This study discusses effects of audit reporting status and quality on the behaviour of investors in the capital market. For this purpose, type of auditor's opinion, levels of discretionary accruals and stock trading volume are variables used as indicators of report status, audit quality and investors' behaviour measurement, respectively. The sample includes 121 firms in an 8 year period (2006 to 2013). To test hypotheses, panel regression model and Eviews8 software are used. Findings show that there is no relation between the quality of audit reports and trading volume but there is a positive relation between the status of audit reports and trading volume. This means that the more number of audit report qualification paragraphs and thus the transparency of the firm, the more willingness to invest in the firm stock
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