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Information Journal Paper

Title

Audit Quality Moderating Effects On The relation between Accounting Information Quality and Investment Efficiency

Pages

  271-298

Abstract

 This study is aimed to investigate Audit Quality effects on the relation between Accounting Information Quality and Investment Efficiency. Audit Quality is measured using observable variables of reports type, expertise, and audit tenure period. The sample consists of 864 year-firm over the period from 2009 to 2017 and the study method is multivariate regression. The results show that the external high quality audit is a mechanism decreasing challenges from agency costs and improper choice and thus enhancing Investment Efficiency, through improving Accounting Information Quality. Also, the results of the research indicate that reducing overinvestment and underinvestment through improving the quality of accounting information is more effective in firms with higher Audit Quality.

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    APA: Copy

    Moghaddam, Mehdi Bahar, JOKAR, HOSSEIN, Shamsaldini, Kazem, & Hamze Nejad, Sajad. (2020). Audit Quality Moderating Effects On The relation between Accounting Information Quality and Investment Efficiency. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 9(34 ), 271-298. SID. https://sid.ir/paper/384479/en

    Vancouver: Copy

    Moghaddam Mehdi Bahar, JOKAR HOSSEIN, Shamsaldini Kazem, Hamze Nejad Sajad. Audit Quality Moderating Effects On The relation between Accounting Information Quality and Investment Efficiency. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;9(34 ):271-298. Available from: https://sid.ir/paper/384479/en

    IEEE: Copy

    Mehdi Bahar Moghaddam, HOSSEIN JOKAR, Kazem Shamsaldini, and Sajad Hamze Nejad, “Audit Quality Moderating Effects On The relation between Accounting Information Quality and Investment Efficiency,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 9, no. 34 , pp. 271–298, 2020, [Online]. Available: https://sid.ir/paper/384479/en

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