THE EFFECT OF INCREASING INFORMAYION DISCLOSURE BECAUSE OF APPLYING RRVISED AUDITING STANDARDS ON THE INFORMATION ASYMMETRY

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VAKILIFARD HAMIDREZA; TALEBNIA GHODRATOLAH; NADERIPOUR MARYAM

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Journal: The Financial Accounting and Auditing Researches Year:2012 | Volume:3 | Issue:12 Page(s): 25-55

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Title

THE EFFECT OF INCREASING INFORMAYION DISCLOSURE BECAUSE OF APPLYING RRVISED AUDITING STANDARDS ON THE INFORMATION ASYMMETRY

Author(s)

VAKILIFARD HAMIDREZA | TALEBNIA GHODRATOLAH | NADERIPOUR MARYAM | Issue Writer Certificate

Keywords

AUDITING STANDARDSQ2

ACCOUNTING INFORMATION DISCLOSUREQ2

INFORMATION ASYMMETRYQ2

BID-ASK SPREADQ3

Abstract

The interest in accounting disclosure and audit quality by academics, investors and regulators heightened following the various financial reporting scandals, and subsequent legislative and professional response to these scandals. Thus, this study aims to investigate the effect of increasing accounting disclosure resulted from the implementation of revised AUDITING STANDARDS on the INFORMATION ASYMMETRY.Therefore, 71 firms of statistical society (Tehran Stock Exchange) that whose necessary information for seven- year period was available, were selected. INFORMATION ASYMMETRY was measured by BID-ASK SPREAD. To examine the hypotheses, compound regression technique with panel data was used. Signification of models was examined by T and F statistics. The results of this study showed that revised AUDITING STANDARDS had no effect on INFORMATION ASYMMETRY.

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APA: Copy

VAKILIFARD, HAMIDREZA, TALEBNIA, GHODRATOLAH, & NADERIPOUR, MARYAM. (2012). THE EFFECT OF INCREASING INFORMAYION DISCLOSURE BECAUSE OF APPLYING RRVISED AUDITING STANDARDS ON THE INFORMATION ASYMMETRY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 3(12), 25-55. SID. https://sid.ir/paper/197984/en

Vancouver: Copy

VAKILIFARD HAMIDREZA, TALEBNIA GHODRATOLAH, NADERIPOUR MARYAM. THE EFFECT OF INCREASING INFORMAYION DISCLOSURE BECAUSE OF APPLYING RRVISED AUDITING STANDARDS ON THE INFORMATION ASYMMETRY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2012;3(12):25-55. Available from: https://sid.ir/paper/197984/en

IEEE: Copy

HAMIDREZA VAKILIFARD, GHODRATOLAH TALEBNIA, and MARYAM NADERIPOUR, “THE EFFECT OF INCREASING INFORMAYION DISCLOSURE BECAUSE OF APPLYING RRVISED AUDITING STANDARDS ON THE INFORMATION ASYMMETRY,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 3, no. 12, pp. 25–55, 2012, [Online]. Available: https://sid.ir/paper/197984/en

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