The External Auditor’s opinions and the stakeholders’ purposes: an empirical analysis in Sri Lanka

Kelaniya Journal of Management

S.R.M. Wickramasingha¹  K.G.M. Nanayakkara² 

[1] Rathnayake T.A & Company17, Rodney Street, Off Road, Colombo 08;University of Kelaniya;

关键词: Auditing, Audit opinions, Stakeholder’s purposes, Capital gain Yield, Colombo Stock Exchange;   

DOI  :  10.4038/kjm.v4i1.7487

来源: DOAJ

【 摘 要 】

This paper specially investigate the Sri Lankan audit opinions and its’ effect to the investors’ decision making. It has been conducted the market-based model with a sample of thirty one (31) listed manufacturing companies on the Colombo Stock Exchange; the dependent variable “Stock Return” serve as proxy for Investors’ Decisions and independent variables are “Audit Opinions” published in Sri Lanka. The study use Anova test for the study. This research study’s final consequence is robust the notion of the audit opinions are not informative value to the investors’ decisions.

The Kelaniya Journal of Management, Vol. 4(1); 2015: 31-49

【 授权许可】

Unknown