Audit quality and informational asymmetry: an analysis in the period before and after adoption of the international accounting standards
This study investigates which elements of audit quality (AQ) contribute to the reduction of information asymmetry (AI) in listed companies in the period before and after IFRS adoption. Regressions with panel data were estimated to test the relationship between IA and AQ in 82 companies between 2003...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2020-05-01
|
| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/58424 |