أثر سمعة شركة المراجعة على العلاقة بين محتوى فقرة الأمور الرئيسية و خطر انهيار أسعار الأسهم : دراسة تطبيقية

Abstract

The study examines the impact of the audit company's reputation on the relationship between the content of the key audit matters (KAMs) and stock price crash risk. Using stakeholder theory and signaling theory, the study develops a framework for defining, analyzing, and forecasting the impact of the audit company's reputation on the relationship between the content of the KAMs and stock price crash risk. The data were gathered from 119 companies listed on the Saudi Stock Exchange over a six-year period (2017-2022). There were two major steps in the empirical study. The first step is to use the content analysis approach to identify the nature and the extent of the KAMs information. The second step involved developing and implementing statistical tests to test the study hypotheses.