تاثیر شیوه اداره امور شرکت ها پس از بحران در حسابرسی مالی
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|51860||2015||7 صفحه PDF||سفارش دهید||3141 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Procedia Economics and Finance, Volume 32, 2015, Pages 1100–1106
The correlation between financial audit and corporate governance increased significantly after the release of financial crisis. This study aims to identify the corporate governance factors that influence the audit quality. The audit quality is measured in terms of BIG 4 companies and the research is conducted upon Romanian Market. The individual factors include audit fees, the existence of audit committee, the number of executive directors and other individual financial indicators. The results provide evidence that the existence of corporate governance elements do positively influence the audit quality of the entity, especially when it comes to the number of members that the executive board has. Considering the other variables, mixt results were detected.