#2667. Do audit efforts increase the future equity value of client firm?

December 2026publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript3510 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Economics, Econometrics and Finance (all);
Business, Management and Accounting (all);
Accounting;
Places in the authors’ list:
place 1place 2place 3place 4
FreeFreeFreeFree
1050 $940 $820 $700 $
Contract №2667.1 Contract №2667.2 Contract №2667.3 Contract №2667.4
1 place - free (for sale)
2 place - free (for sale)
3 place - free (for sale)
4 place - free (for sale)

Abstract:
This article explored the relationship between additional audit effort and the future value of clients capital. The results confirm that there is a significant and positive relationship between the irregular audit time and the return on clients shares in subsequent years, as well as Tobins Q.
Keywords:
Abnormal audit hour; Audit effort; Equity value; Hedge portfolio returns; Market anomaly

Contacts :
0