{"id":"https://openalex.org/W2801438112","doi":"https://doi.org/10.14453/aabfj.v12i1.5","title":"Auditor Tenure and Stock Price Volatility: The Moderating Role of Auditor Industry Specialization","display_name":"Auditor Tenure and Stock Price Volatility: The Moderating Role of Auditor Industry Specialization","publication_year":2018,"publication_date":"2018-01-01","ids":{"openalex":"https://openalex.org/W2801438112","doi":"https://doi.org/10.14453/aabfj.v12i1.5","mag":"2801438112"},"language":"en","primary_location":{"id":"doi:10.14453/aabfj.v12i1.5","doi":"https://doi.org/10.14453/aabfj.v12i1.5","is_oa":true,"landing_page_url":"https://doi.org/10.14453/aabfj.v12i1.5","pdf_url":"https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1833&context=aabfj","source":{"id":"https://openalex.org/S2765036513","display_name":"Australasian Accounting Business and Finance Journal","issn_l":"1834-2000","issn":["1834-2000","1834-2019"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310317968","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/P4310317968"],"host_organization_lineage_names":["University of Wollongong"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australasian Accounting, Business and Finance Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1833&context=aabfj","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5038160171","display_name":"Mehdi Safari Gerayli","orcid":"https://orcid.org/0000-0003-3431-7869","observed_orcids":["https://orcid.org/0000-0003-3431-7869"]},"institutions":[{"id":"https://openalex.org/I110525433","display_name":"Islamic Azad University, Tehran","ror":"https://ror.org/01kzn7k21","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Mehdi Gerayeli","raw_affiliation_strings":["Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran","institution_ids":["https://openalex.org/I110525433"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5109395666","display_name":"Mehran Jorjani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I110525433","display_name":"Islamic Azad University, Tehran","ror":"https://ror.org/01kzn7k21","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Mehran Jorjani","raw_affiliation_strings":["Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran","institution_ids":["https://openalex.org/I110525433"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I110525433"],"apc_list":null,"apc_paid":null,"fwci":6.8268,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.96153621,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"12","issue":"1","first_page":"65","last_page":"76"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9599999785423279,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9599999785423279,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.012500000186264515,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.007199999876320362,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-tenure","display_name":"audit tenure","score":0.996999979019165},{"id":"https://openalex.org/keywords/stock-price-volatility","display_name":"stock price volatility","score":0.9340000152587891},{"id":"https://openalex.org/keywords/auditor-industry-specialization","display_name":"auditor industry specialization","score":0.8759999871253967},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9369999766349792},{"id":"https://openalex.org/keywords/tehran-stock-exchange","display_name":"Tehran Stock Exchange","score":0.8659999966621399},{"id":"https://openalex.org/keywords/emerging-capital-markets","display_name":"emerging capital markets","score":0.8460000157356262},{"id":"https://openalex.org/keywords/audit-regulation","display_name":"audit regulation","score":0.527999997138977}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.691154420375824},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6775308847427368},{"id":"https://openalex.org/C91602232","wikidata":"https://www.wikidata.org/wiki/Q756115","display_name":"Volatility (finance)","level":2,"score":0.5790050029754639},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5485672354698181},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5159650444984436},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.48073601722717285},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.47111251950263977},{"id":"https://openalex.org/C2988984586","wikidata":"https://www.wikidata.org/wiki/Q1020013","display_name":"Stock price","level":3,"score":0.4507009983062744},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.4428623914718628},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.3352653980255127},{"id":"https://openalex.org/C106159729","wikidata":"https://www.wikidata.org/wiki/Q2294553","display_name":"Financial economics","level":1,"score":0.3341628313064575},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.26946282386779785},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.20434701442718506},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.08618214726448059},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.04424583911895752},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C143724316","wikidata":"https://www.wikidata.org/wiki/Q312468","display_name":"Series (stratigraphy)","level":2,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.14453/aabfj.v12i1.5","doi":"https://doi.org/10.14453/aabfj.v12i1.5","is_oa":true,"landing_page_url":"https://doi.org/10.14453/aabfj.v12i1.5","pdf_url":"https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1833&context=aabfj","source":{"id":"https://openalex.org/S2765036513","display_name":"Australasian Accounting Business and Finance Journal","issn_l":"1834-2000","issn":["1834-2000","1834-2019"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310317968","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/P4310317968"],"host_organization_lineage_names":["University of Wollongong"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australasian Accounting, Business and Finance Journal","raw_type":"journal-article"},{"id":"pmh:oai:ro.uow.edu.au:aabfj-1833","doi":null,"is_oa":false,"landing_page_url":"https://ro.uow.edu.au/aabfj/vol12/iss1/5","pdf_url":null,"source":{"id":"https://openalex.org/S4306400510","display_name":"Research Online (University of Wollongong)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I204824540","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/I204824540"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Australasian Accounting, Business and Finance Journal","raw_type":"text"},{"id":"pmh:oai:doaj.org/article:18f0f71f0b124672a8450a9cc3053e03","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/18f0f71f0b124672a8450a9cc3053e03","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Australasian Accounting, Business and Finance Journal, Vol 12, Iss 1, Pp 65-76 (2018)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.14453/aabfj.v12i1.5","doi":"https://doi.org/10.14453/aabfj.v12i1.5","is_oa":true,"landing_page_url":"https://doi.org/10.14453/aabfj.v12i1.5","pdf_url":"https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1833&context=aabfj","source":{"id":"https://openalex.org/S2765036513","display_name":"Australasian Accounting Business and Finance Journal","issn_l":"1834-2000","issn":["1834-2000","1834-2019"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310317968","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/P4310317968"],"host_organization_lineage_names":["University of Wollongong"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australasian Accounting, Business and Finance Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2801438112.pdf","grobid_xml":"https://content.openalex.org/works/W2801438112.grobid-xml"},"referenced_works_count":16,"referenced_works":["https://openalex.org/W393201316","https://openalex.org/W1582646780","https://openalex.org/W1963911863","https://openalex.org/W1979922354","https://openalex.org/W1990317644","https://openalex.org/W2036436060","https://openalex.org/W2040125617","https://openalex.org/W2046857068","https://openalex.org/W2059214589","https://openalex.org/W2060315039","https://openalex.org/W2068737819","https://openalex.org/W2085687518","https://openalex.org/W2174606937","https://openalex.org/W2269860695","https://openalex.org/W2767121344","https://openalex.org/W4230412795"],"related_works":["https://openalex.org/W2174606937","https://openalex.org/W7203609387","https://openalex.org/W7154163101","https://openalex.org/W1970074284","https://openalex.org/W7054630940","https://openalex.org/W7204843516","https://openalex.org/W2793829143","https://openalex.org/W1988582113","https://openalex.org/W2762407115","https://openalex.org/W2330075209"],"abstract_inverted_index":{"Purpose":[0],"The":[1,73,125],"present":[2],"study":[3,18,77,129],"aims":[4],"to":[5,17,55,161],"investigate":[6],"the":[7,19,30,34,47,52,76,81,86,94,98,104,110,113,119,133,138],"relationship":[8,28,111],"between":[9,112],"auditor":[10,84,116],"tenure":[11,117],"and":[12,16,59,64,69,118,157],"stock":[13,89,122,139],"return":[14],"volatility":[15,87,120,141],"moderating":[20],"effect":[21],"of":[22,42,75,83,88,100,115,121,127,149],"auditor\u2019s":[23],"industry":[24,106],"specialization":[25],"on":[26,33,46],"this":[27],"in":[29,103,142],"firms":[31],"listed":[32,45],"Tehran":[35,48],"Stock":[36,49],"Exchange":[37,50],"(TSE).":[38],"Design/methodology/approach":[39],"A":[40],"sample":[41],"95":[43],"companies":[44],"during":[51],"period":[53],"2011":[54],"2015":[56],"was":[57],"selected":[58],"two":[60],"hypotheses":[61],"were":[62],"formulated":[63],"analyzed":[65],"using":[66],"multivariate":[67],"regression":[68],"econometric":[70],"models.":[71],"Findings":[72],"results":[74,95],"indicate":[78],"that":[79,97],"with":[80],"increase":[82],"tenure,":[85],"returns":[90],"is":[91],"reduced.":[92],"However,":[93],"showed":[96],"use":[99],"auditors":[101],"specializing":[102],"client's":[105],"does":[107],"not":[108,130],"affect":[109],"length":[114],"returns.":[123],"Originality/value":[124],"findings":[126],"current":[128],"only":[131],"extend":[132],"extant":[134],"theoretical":[135],"literature":[136],"concerning":[137],"price":[140],"developing":[143],"countries":[144],"including":[145],"emerging":[146],"capital":[147,155],"market":[148,156],"Iran,":[150],"but":[151],"also":[152],"help":[153],"investors,":[154],"audit":[158],"profession":[159],"regulators":[160],"make":[162],"informed":[163],"decisions.":[164]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2}],"updated_date":"2026-11-05T12:25:35.769452","created_date":"2018-05-17T00:00:00"}