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

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Joudi Samira; MANSOURFAR GHOLAMREZA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2019 | Volume:10 | Issue:3 (38) Page(s): 199-231

Download Full-Text

Persian Verion

View:

553

Download:

Cites:

Information Journal Paper

Title

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

Author(s)

Joudi Samira | MANSOURFAR GHOLAMREZA | Issue Writer Certificate

Keywords

Corporate GovernanceQ1

Discretionary AccrualsQ2

Auditor's TenureQ2

Size of the Audit FirmsQ1

Information AsymmetryQ2

Abstract

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 crosssectional 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.

Cites

No record.

References

No record.

Cite

APA: Copy

Joudi, Samira, & MANSOURFAR, GHOLAMREZA. (2019). Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality?. JOURNAL OF ACCOUNTING KNOWLEDGE, 10(3 (38) ), 199-231. SID. https://sid.ir/paper/163536/en

Vancouver: Copy

Joudi Samira, MANSOURFAR GHOLAMREZA. Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality?. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2019;10(3 (38) ):199-231. Available from: https://sid.ir/paper/163536/en

IEEE: Copy

Samira Joudi, and GHOLAMREZA MANSOURFAR, “Information Asymmetry, Internal and External Dimensions of Corporate Governance Quality: Improving or Worsening Audit Quality?,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 10, no. 3 (38) , pp. 199–231, 2019, [Online]. Available: https://sid.ir/paper/163536/en

Related Journal Papers