عنوان مقاله [English]
نویسندگان [English]چکیده [English]
The aim of this study is to investigate the audit firm size and auditor's opinion on stock price crashes of listed companies in Tehran Stock Exchange. For this purpose, two hypotheses were developed and data on 99 companies in Tehran Stock Exchange for the two period of 1384 to 1392 were analyzed. This regression model was investigated and tested using panel data with a fixed effects approach. The results showed that the qualified auditor's opinion and accounting opacity are significantly positive, and audit firm size showed a significantly negative impact on stock price crashes in companies listed in Tehran Stock Exchange.