نوع مقاله : مقاله پژوهشی
نویسندگان
1 استاد حسابداری دانشگاه الزهرا، تهران، ایران
2 استادیار حسابداری، دانشگاه آزاد اسلامی واحد شهرک قدس، تهران، ایران
3 کارشناس‌ارشد حسابداری، دانشگاه آزاد اسلامی واحد بین‌المللی کیش، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
It is expected that audit quality decrease information asymmetry. However, audit quality has different proxies and their effect will be different. Among these proxies this research reviews the effect of audit size, auditor tenure and turn, on agency costs as a proxy of information asymmetry in Tehran Stock Exchange. In this way, this research uses multivariate regression for a sample of 888 companies between 2007 and 2015 and controls factors known to impact information asymmetry. According to the results, among three proxies of audit quality, only audit turn shows positive and meaningful relationship with information asymmetry. In addition، among control variables, company size and debit ratio have same effect on it. As such, in order to increase audit quality and improve available informations, it is recommended that Iran Stock Exchange Organization pay more attention to agency costs.
کلیدواژه‌ها [English]
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