Manuscript Details - IJARW1800

ManuScript Details
Paper Id: IJARW1800
Title: THE INFLUENCE OF AUDIT OPINIONS ON STOCK MARKET PRICES - EMPIRICAL RESEARCH IN COMPANIES LISTED ON THE HO CHI MINH STOCK EXCHANGE
Published in: International Journal Of All Research Writings
Publisher: IJARW
ISSN: 2582-1008
Volume / Issue: Volume 4 Issue 9
Pages: 11
Published On: 3/9/2023 1:18:52 AM      (MM/dd/yyyy)
Main Author Details
Name: Huynh Thi Ngoc Anh
Institute: Ho Chi Minh University of Banking, Vietnam
Co - Author Details
Author Name Author Institute
Ta Thi Thu Uyen Ho Chi Minh University of Banking, Vietnam
Duong Nguyen Thanh Tam Ho Chi Minh University of Banking, Vietnam
Nguyen Quynh Hoa Ho Chi Minh University of Banking, Vietnam
Nguyen Thi Duc Ho Chi Minh University of Banking, Vietnam
Nguyen Thi Hang Nga Ho Chi Minh University of Banking, Vietnam
Abstract
Research Area: Accounting, Banking
KeyWord: Audit reports, emphasis of matter, Ho Chi Minh stock exchange, qualified opinion.
Abstract: This study investigates the effect of the audit reports containing qualified or unqualified with an emphasis on matter paragraphs related to going concern uncertainty or financial distress on stock market prices in the Ho Chi Minh Stock market. A market-based study was conducted on the qualified and unqualified opinions with an emphasis on the matter paragraph of the shareholding companies listed on the Ho Chi Minh Stock market during 2018 – 2021. The study's conclusions showed that two types of opinions negatively affect stock prices in short periods, but this effect is not significant. The scope of the research sample just experimented with companies listed on the Ho Chi Minh Stock Exchange for four years. The author has used the event window method to limit the possibility of simultaneous effects of different factors on stock prices. However, the study could not rule out other events that may have occurred during the event window. This method provides a short-term effect on stock price without considering any impact of other factors over the same period, resulting in abnormal returns that the current events of interest may not cause. The findings of this paper show the relevance of audit reports, distinguishing the different impacts based on the types of audit opinions issued in a specific jurisdiction (qualified and unqualified with an emphasis of matter paragraph).
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IEEE
Huynh Thi Ngoc Anh, Ta Thi Thu Uyen, Duong Nguyen Thanh Tam, Nguyen Quynh Hoa, Nguyen Thi Duc, Nguyen Thi Hang Nga, "THE INFLUENCE OF AUDIT OPINIONS ON STOCK MARKET PRICES - EMPIRICAL RESEARCH IN COMPANIES LISTED ON THE HO CHI MINH STOCK EXCHANGE", International Journal Of All Research Writings, vol. 4, no. 9, pp. 6-16, 2023.
MLA Huynh Thi Ngoc Anh, Ta Thi Thu Uyen, Duong Nguyen Thanh Tam, Nguyen Quynh Hoa, Nguyen Thi Duc, Nguyen Thi Hang Nga "THE INFLUENCE OF AUDIT OPINIONS ON STOCK MARKET PRICES - EMPIRICAL RESEARCH IN COMPANIES LISTED ON THE HO CHI MINH STOCK EXCHANGE." International Journal Of All Research Writings, vol 4, no. 9, 2023, pp. 6-16.
APA Huynh Thi Ngoc Anh, Ta Thi Thu Uyen, Duong Nguyen Thanh Tam, Nguyen Quynh Hoa, Nguyen Thi Duc, Nguyen Thi Hang Nga (2023). THE INFLUENCE OF AUDIT OPINIONS ON STOCK MARKET PRICES - EMPIRICAL RESEARCH IN COMPANIES LISTED ON THE HO CHI MINH STOCK EXCHANGE. International Journal Of All Research Writings, 4(9), 6-16.
THE INFLUENCE OF AUDIT OPINIONS ON STOCK MARKET PRICES - EMPIRICAL RESEARCH IN COMPANIES LISTED ON THE HO CHI MINH STOCK EXCHANGE
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THE INFLUENCE OF AUDIT OPINIONS ON STOCK MARKET PRICES - EMPIRICAL RESEARCH IN COMPANIES LISTED ON THE HO CHI MINH STOCK EXCHANGE

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