Examining the Effect of Political Connections, and Managerial Ability on the Relationship between Audit Quality and Information Asymmetry
The purpose of this study is to examining the effect of political connections, and managerial ability on the relationship between audit quality and information asymmetry. Therefore, thre hypotheses were formulated to achieve the study objectives. Then, data from 132 firms (observation) listed on the...
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Alzahra University
2025-06-01
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| Series: | پژوهشهای تجربی حسابداری |
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| Online Access: | https://jera.alzahra.ac.ir/article_8615_b34d43297e0f7b76ca125946a1817576.pdf |
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| author | Sahel Abaszade HamidReza Ganji |
| author_facet | Sahel Abaszade HamidReza Ganji |
| author_sort | Sahel Abaszade |
| collection | DOAJ |
| description | The purpose of this study is to examining the effect of political connections, and managerial ability on the relationship between audit quality and information asymmetry. Therefore, thre hypotheses were formulated to achieve the study objectives. Then, data from 132 firms (observation) listed on the Tehran Stock Exchange during 2015-2022 were collected and analyzed using the Eviews software. The results of the study showed that auditor quality has a negative and significant relationship with information asymmetry. Political connections do not moderate the relationship between audit quality and information asymmetry. but Managerial ability moderates the relationship between audit quality and information asymmetry. This study is distinguished from other studies by helping to expand the boundaries of knowledge, raise new questions for future research, and provide practical solutions to existing problems, and provides practical suggestions to policymakers and investors |
| format | Article |
| id | doaj-art-5946bb1454e345a2818cbda1e47ad57e |
| institution | DOAJ |
| issn | 2251-8509 2538-1520 |
| language | fas |
| publishDate | 2025-06-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj-art-5946bb1454e345a2818cbda1e47ad57e2025-08-20T03:16:01ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202025-06-0115215317810.22051/jera.2025.49676.33638615Examining the Effect of Political Connections, and Managerial Ability on the Relationship between Audit Quality and Information AsymmetrySahel Abaszade0HamidReza Ganji1Master of Science, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, IranAssistant Professor, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, IranThe purpose of this study is to examining the effect of political connections, and managerial ability on the relationship between audit quality and information asymmetry. Therefore, thre hypotheses were formulated to achieve the study objectives. Then, data from 132 firms (observation) listed on the Tehran Stock Exchange during 2015-2022 were collected and analyzed using the Eviews software. The results of the study showed that auditor quality has a negative and significant relationship with information asymmetry. Political connections do not moderate the relationship between audit quality and information asymmetry. but Managerial ability moderates the relationship between audit quality and information asymmetry. This study is distinguished from other studies by helping to expand the boundaries of knowledge, raise new questions for future research, and provide practical solutions to existing problems, and provides practical suggestions to policymakers and investorshttps://jera.alzahra.ac.ir/article_8615_b34d43297e0f7b76ca125946a1817576.pdfpolitical communicationability of managersaudit qualityinformation asymmetry |
| spellingShingle | Sahel Abaszade HamidReza Ganji Examining the Effect of Political Connections, and Managerial Ability on the Relationship between Audit Quality and Information Asymmetry پژوهشهای تجربی حسابداری political communication ability of managers audit quality information asymmetry |
| title | Examining the Effect of Political Connections, and Managerial Ability on the Relationship between Audit Quality and Information Asymmetry |
| title_full | Examining the Effect of Political Connections, and Managerial Ability on the Relationship between Audit Quality and Information Asymmetry |
| title_fullStr | Examining the Effect of Political Connections, and Managerial Ability on the Relationship between Audit Quality and Information Asymmetry |
| title_full_unstemmed | Examining the Effect of Political Connections, and Managerial Ability on the Relationship between Audit Quality and Information Asymmetry |
| title_short | Examining the Effect of Political Connections, and Managerial Ability on the Relationship between Audit Quality and Information Asymmetry |
| title_sort | examining the effect of political connections and managerial ability on the relationship between audit quality and information asymmetry |
| topic | political communication ability of managers audit quality information asymmetry |
| url | https://jera.alzahra.ac.ir/article_8615_b34d43297e0f7b76ca125946a1817576.pdf |
| work_keys_str_mv | AT sahelabaszade examiningtheeffectofpoliticalconnectionsandmanagerialabilityontherelationshipbetweenauditqualityandinformationasymmetry AT hamidrezaganji examiningtheeffectofpoliticalconnectionsandmanagerialabilityontherelationshipbetweenauditqualityandinformationasymmetry |