Accounting Quality and Audit Attributes on the Stock Price Crashes in an Emerging Market

This study addresses the relationship between accounting quality and audit attributes (i.e., quality, auditor industry specialization, concentration, fees) with companies’ SPCRs listed on Iraqi Stock Exchange. A multivariate regression model was used to test hypotheses. The research hypotheses were tested using a sample of 210 observations firms from 2013 2018 multiple based random-effects model’s panel data technique. findings indicate negative significant audit, specialization SPCRs. Results also conveyed meaningful positive association stock price crash risk (SPCR) fees. results did not confirm corporate governance concentration SPCR. primary additional methods (t + 1, fixed effects, ordinary least squares). Since this is first addressing issue in emerging markets, it provides users, analysts, legal entities helpful information about that significantly affect These contribute developing science knowledge field fill literature gap.