THE EFFECT OF AUDIT QUALITY ON AGENCY COSTS AND INFORMATION ASYMMETRY: STRUCTURAL EQUATION MODELING APPROACH

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.

HIEDARI MEHDI; QADERI BAHMAN; RASOULI PEYMAN

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

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2016 | Volume:23 | Issue:3 Page(s): 353-372

Download Full-Text

Persian Verion

View:

1,459

Download:

Cites:

Information Journal Paper

Title

THE EFFECT OF AUDIT QUALITY ON AGENCY COSTS AND INFORMATION ASYMMETRY: STRUCTURAL EQUATION MODELING APPROACH

Author(s)

HIEDARI MEHDI | QADERI BAHMAN | RASOULI PEYMAN | Issue Writer Certificate

Keywords

AGENCY COSTSQ1

AUDIT QUALITYQ2

INFORMATION ASYMMETRYQ1

MODELING APPROACHQ2

STRUCTURAL EQUATIONQ2

Abstract

In this study, the effect of AUDIT QUALITY on AGENCY COSTS and INFORMATION ASYMMETRY has been examined. Among the accepted firms 99 companies in Tehran Stock Exchange were selected for statistical samples from 1385 to 1392 in order to attain the research purposes. To measure the AUDIT QUALITY, observable variables such as the percentage of institutional investors, the type of audit opinion, audit size and the audit tenure were used.Furthermore, to measure AGENCY COSTS variables like assets utilization ratio, the rate of assets revenue, Tobin's Q ratio and leverage ratio were used. The stock price volatility, earning forecast error, film size, growth opportunities and the percentage of non-institutional investors to quantify the amount of variable related to INFORMATION ASYMMETRY from observable variables were analyazed. After verifying the acceptable process of the research measurement and structural models, the results indicate that the increase of audit services quality leads to a decrease in challenges over the separation of ownership and management including AGENCY COSTS and INFORMATION ASYMMETRY. The results of the study also show that the increase of AGENCY COSTS results in the increase of INFORMATION ASYMMETRY level.

Multimedia

No record.

Cites

No record.

References

No record.

Cite

APA: Copy

HIEDARI, MEHDI, QADERI, BAHMAN, & RASOULI, PEYMAN. (2016). THE EFFECT OF AUDIT QUALITY ON AGENCY COSTS AND INFORMATION ASYMMETRY: STRUCTURAL EQUATION MODELING APPROACH. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 23(3 ), 353-372. SID. https://sid.ir/paper/8018/en

Vancouver: Copy

HIEDARI MEHDI, QADERI BAHMAN, RASOULI PEYMAN. THE EFFECT OF AUDIT QUALITY ON AGENCY COSTS AND INFORMATION ASYMMETRY: STRUCTURAL EQUATION MODELING APPROACH. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2016;23(3 ):353-372. Available from: https://sid.ir/paper/8018/en

IEEE: Copy

MEHDI HIEDARI, BAHMAN QADERI, and PEYMAN RASOULI, “THE EFFECT OF AUDIT QUALITY ON AGENCY COSTS AND INFORMATION ASYMMETRY: STRUCTURAL EQUATION MODELING APPROACH,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 23, no. 3 , pp. 353–372, 2016, [Online]. Available: https://sid.ir/paper/8018/en

Related Journal Papers