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The aim of this study is to estimate the association between earnings quality (EQ) and share price (SP) by focusing on Palestine, an emerging market with political instability. Moreover, the moderating effect of audit quality (AQ) on the relationship between EQ and SP is examined. The study analyze data of 40 companies listed on the Palestine Exchange, covering the period from 2011 tell 2020. The results of the multiple regression model indicate that share price is positively affected by earnings quality and this relationship is moderated by audit quality.

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Does Audit Quality Moderate the Relationship Between Earnings Quality and the Share Price? Evidence from Palestine

  • 会议论文

  • 发表日期：

    2025年

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  • Saed Al Koni,
  • Muiz Abu Alia,
  • Ahmad Alarda

摘要

The aim of this study is to estimate the association between earnings quality (EQ) and share price (SP) by focusing on Palestine, an emerging market with political instability. Moreover, the moderating effect of audit quality (AQ) on the relationship between EQ and SP is examined. The study analyze data of 40 companies listed on the Palestine Exchange, covering the period from 2011 tell 2020. The results of the multiple regression model indicate that share price is positively affected by earnings quality and this relationship is moderated by audit quality.