International Academic Journal of Business Management

  • ISSN 2454-2768

The relationship between audit quality, agency problems and quality of the financial information

Afsaneh Eftekhari

Abstract: A historical appraisal, the role of the auditor in the reporting of financial statements to evaluate the financial condition and results of operations are fairly presented or displayed is limited. Management is responsible for reporting the financial condition and results of operations of the business unit, while the role of the auditor's assessment of a claim or statements and management report on the fairness of the forms of financial fair by the standards a pre-determined is the auditor's statement of approval or disapproval of the reports in decision-making, decision-makers and the transparency of information is very important. The aim of this study was to investigate the relationship between audit quality, agency problems and quality of the financial information in the period 2009 to 2014 is. Using descriptive statistics test results mean and variance and standard deviation, skewness and analyzed each variable was analyzed separately. To test the hypothesis of simple and multivariate statistical tests and regression methods were used and the method step in this direction and Eviws SPSS software was used. The results showed that the agency problems (3.338) and there was a significant positive correlation with Audit Quality. As well as audit quality (3.015) and a significant positive impact on the quality of financial information and the quality of audits, this time in the role of moderator variable could represent the link between the problems and the quality of financial information in order to make positive adjustments.

Keywords: Audit quality, agency problems the client, the quality of financial information

Page: 18-24.

Volume 3, Issue 2, 2016