عنوان مقاله [English]
the value relevance is ability accounting items on returns and price stock firms. The
purpose of this study is to investigate the effect of auditor type on the value relevance
of earnings in accepted companies in Tehran Stock Exchange. For the test of
hypothesis's research this the models is defined by value relevance index. The sample
consists of 68 companies accepted in Stock Exchange of Tehran that they are selected
during 1381 to 1388. Statistical method used to test hypotheses in this research is
"cross sectional". The findings of this study indicate that the earnings figure of firms
audited by smaller institutions is more relevant so the first hypothesis was rejected.
The report of the auditing firms audited by large institutions in comparison with small
institutions, their earnings numbers are more relevant, so it is suggested that most
control apply on audit institutions through peer review and corporate government
executive, in order to improve the quality of audit reports.