Ghorbel, Faten Hakim; Omri, Mohamed Ali - In: International Journal of Economics and Accounting 4 (2013) 2, pp. 155-168
association between qualified audit opinion and stock market reaction has been studied extensively in the accounting literature … audit opinion, we found that the abnormal liquidity surrounding the release of the auditor's report was negative for firms … with received qualified audit opinion. This result consistent with the Tunisian investors' strong negative response to …