Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality?

Objective: This research aims to investigate the effects of asymmetric information on the relationship between audit quality and internal and external dimentions of corporate governance quality, during the period 2008-2017. Method: Multivariate regressions based on panel data model and cross-section...

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Autores principales:	Samira Joudi, Gholamreza Mansourfar (Ph.D)
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2019
Materias:	corporate governance discretionary accruals auditor's tenure size of the audit firms information asymmetry Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/52b05c668e0944d0b103e71baceb62b0
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spelling	oai:doaj.org-article:52b05c668e0944d0b103e71baceb62b02021-11-04T19:54:57ZInformation Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality?2008-89142476-292X10.22103/jak.2019.12497.2751https://doaj.org/article/52b05c668e0944d0b103e71baceb62b02019-11-01T00:00:00Zhttps://jak.uk.ac.ir/article_2373_b43473100688f69246b7d67137aefd82.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: This research aims to investigate the effects of asymmetric information on the relationship between audit quality and internal and external dimentions of corporate governance quality, during the period 2008-2017. Method: Multivariate regressions based on panel data model and cross-sectional data were used, regarding Stata and Eviews as the softwares to estimate the models. Discretionary accruals, auditor's tenure and the size of audit firms were considered proxies for audit quality, and the price synchronicity model and the spread model were used to measure information asymmetry. Result: There is a negative relationship between corporate governance and audit quality in the companies with higher information asymmetry. The existence of corporate governance does not improve audit quality, but in the companies with low information asymmetry, there is positive relationship between corporate governance and audit quality. Conclusion: The existence of information asymmetry has greater impacts on audit quality than the corporate governance quality. Also, information asymmetry distorts the positive relationship between corporate governance and audit quality.Samira JoudiGholamreza Mansourfar (Ph.D)Shahid Bahonar University of Kermanarticlecorporate governancediscretionary accrualsauditor's tenuresize of the audit firmsinformation asymmetryAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 10, Iss 3, Pp 199-231 (2019)
institution	DOAJ
collection	DOAJ
language	FA
topic	corporate governance discretionary accruals auditor's tenure size of the audit firms information asymmetry Accounting. Bookkeeping HF5601-5689
spellingShingle	corporate governance discretionary accruals auditor's tenure size of the audit firms information asymmetry Accounting. Bookkeeping HF5601-5689 Samira Joudi Gholamreza Mansourfar (Ph.D) Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality?
description	Objective: This research aims to investigate the effects of asymmetric information on the relationship between audit quality and internal and external dimentions of corporate governance quality, during the period 2008-2017. Method: Multivariate regressions based on panel data model and cross-sectional data were used, regarding Stata and Eviews as the softwares to estimate the models. Discretionary accruals, auditor's tenure and the size of audit firms were considered proxies for audit quality, and the price synchronicity model and the spread model were used to measure information asymmetry. Result: There is a negative relationship between corporate governance and audit quality in the companies with higher information asymmetry. The existence of corporate governance does not improve audit quality, but in the companies with low information asymmetry, there is positive relationship between corporate governance and audit quality. Conclusion: The existence of information asymmetry has greater impacts on audit quality than the corporate governance quality. Also, information asymmetry distorts the positive relationship between corporate governance and audit quality.
format	article
author	Samira Joudi Gholamreza Mansourfar (Ph.D)
author_facet	Samira Joudi Gholamreza Mansourfar (Ph.D)
author_sort	Samira Joudi
title	Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality?
title_short	Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality?
title_full	Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality?
title_fullStr	Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality?
title_full_unstemmed	Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality?
title_sort	information asymmetry, internal and external dimensions of corporate governance quality: improving or worsening audit quality?
publisher	Shahid Bahonar University of Kerman
publishDate	2019
url	https://doaj.org/article/52b05c668e0944d0b103e71baceb62b0
work_keys_str_mv	AT samirajoudi informationasymmetryinternalandexternaldimensionsofcorporategovernancequalityimprovingorworseningauditquality AT gholamrezamansourfarphd informationasymmetryinternalandexternaldimensionsofcorporategovernancequalityimprovingorworseningauditquality
_version_	1718444590704361472

Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality?

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