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

Authors:

S.R.M. Wickramasingha ,

Rathnayake T.A & Company 17, Rodney Street, Off Road, Colombo 08, LK
About S.R.M.
Chartered Accountants
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K.G.M. Nanayakkara

University of Kelaniya, LK
About K.G.M.
Department of Commerce and Financial Management, Faculty of Commerce and Management Studies
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Abstract

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
How to Cite: Wickramasingha, S.R.M. & Nanayakkara, K.G.M., (2015). The External Auditor’s opinions and the stakeholders’ purposes: an empirical analysis in Sri Lanka. Kelaniya Journal of Management. 4(1), pp.31–49. DOI: http://doi.org/10.4038/kjm.v4i1.7487
Published on 14 Sep 2015.
Peer Reviewed

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