The Impact of Corporate Governance Mechanisms on Audit Quality

Ghodratollah Talebnia; Fatemeh Baghiyan; Zahra Baghiyan

doi:doi:10.11648/j.ijebo.20170504.11

| Peer-Reviewed

The Impact of Corporate Governance Mechanisms on Audit Quality

Ghodratollah Talebnia, Fatemeh Baghiyan, Zahra Baghiyan

Published in International Journal of Economic Behavior and Organization (Volume 5, Issue 4)

Received: 24 March 2017 Accepted: 9 May 2017 Published: 26 September 2017

Views: Downloads:

Download PDF

Share This Article

Twitter
Linked In
Facebook

Abstract

The purpose of public research this study was to analyze factors (competition and strategy) which influence or determine the governance structure of (SMF) and effectiveness of government agencies (improved performance and earnings quality by minimizing the likelihood of earnings management) in a theoretical and conceptual framework the official version by the structural equation modeling (SEM) is The specific objectives of this study: 1) implementation of actions and conceptual framework and development model to firms as a case study for images, practical research and discussion in this study developed and 2) analysis of the case study results and the relatively longer countries and studies to make a general conclusion contingency theory. However, it failed to provide any strong evidence on the relationship between corporate governance and performance. The findings show that It is dominated by an approach based on corporate ethics, corporate governance highlights the role of financial control.

Published in	International Journal of Economic Behavior and Organization (Volume 5, Issue 4)
DOI	10.11648/j.ijebo.20170504.11
Page(s)	87-91
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2017. Published by Science Publishing Group

Keywords

Audit Quality, Corporate Governance Mechanisms, External Auditor, Strategic Management, Management Performance

References

[1]	The Corporate Governance of Iconic Executives, 87 Notre Dame Law Review 351 (2011), available at: http://ssrn.com/abstract=2040922
[2]	Goergen, Marc, International Corporate Governance, (Prentice Hall 2012) ISBN 978-0-273-75125-0.
[3]	Sytse Douma & Hein Schreuder (2013) "Economic Approaches to Organizations", 5th edition, London: Pearson [2].
[4]	Sifuna, Anazett Pacy (2012). "Disclose or Abstain: The Prohibition of Insider Trading on Trial". Journal of International Banking Law and Regulation. 27 (9).
[5]	Robert E. Wright, Corporation Nation (Philadelphia: University of Pennsylvania Press, 2014).
[6]	Abbott L J and Parker S (2000), “Auditor Selection and Audit Committee Characteristics”, Auditing: A Journal of Practice and Theory, Vol. 19, No. 2, pp. 47-66.
[7]	Abdel-Khalik A R (1993), “Why Do Private Companies Demand Auditing? A Case for Organizational Loss of Control”, Journal of Accounting, Auditing and Finance, Vol. 8, No. 1, pp. 31-52.
[8]	Steven N. Kaplan, Executive Compensation and Corporate Governance in the U.S.: Perceptions, Facts and Challenges, Chicago Booth Paper No. 12-42, Fama-Miller Center for Research in Finance, Chicago, July 2012.
[9]	Adjaoud F, Mamogli F and Siala F (2008), “Auditor Reputation and Internal Corporate Governance Mechanisms: Complementary or Substitutable?”, Review of Business Research, Vol. 8, No. 1 (January).
[10]	Aldesier G R, Miller J R and Moraglio J F (1995), “Common Attributes of Quality Audits”, Journal of Accountancy, Vol. 179, No. 1, pp. 61-70.
[11]	Baker C R and Wallage P (2000), “The Future of Financial Reporting in Europe: Its Role in Corporate Governance”, The International Journal of Accounting, Vol. 35, No. 2, pp. 173-187.
[12]	Beasley M S and Petroni K R (2001), “Board Independence and Audit Firm Type”, Auditing: A Journal of Practice and Theory, Vol. 20, No. 1, pp. 96-114.
[13]	Brickley J, Lease R and Smith C (1988), “Ownership Structure and Voting on Anti-Takeover Amendments”, Journal of Financial Economics, Vol. 20, pp. 267-291. 8.
[14]	Bushee B and Noe (2000), “Corporate Disclosure Practices, Institutional Investors and Stock Return Volatility”, Journal of Accounting Research, Vol. 38 (Supplement), pp. 171-202.
[15]	Carcello J V, Hermanson R H and McGrath N T (1992), “Audit Quality Attributes: The Perceptions of Audit Partners, Preparers, and Financial Statement Users”, Auditing: A Journal of Practice and Theory, Vol. 11, No. 1, pp. 1-15.
[16]	Charreaux G (1994), Conseil d’administration et pouvoirs dans l’entreprise, Revue d’Économie Financière, No. 31.
[17]	Chow C W (1982), “The Demand for External Auditing: Size, Debt and Ownership Influences”, The Accounting Review, Vol. 57, No. 2, pp. 272-291.
[18]	Cohen J, Krishnamoorthy G and Wright A M (2002), “Corporate Governance and the Audit Process”, Contemporary Accounting Research, Vol. 19, No. 4, pp. 573-594.
[19]	Copley P A and Douthett E B (2002), “The Association Between Auditor Choice, Ownership Retained and Earning Disclosure by Firms Making Initial Public Offering”, Contemporary Accounting Research, Vol. 19, No. 1.
[20]	Craswell A T, Francis J R and Taylors L (1995), “Auditor Brand Name Reputations and Industry Specialization”, Journal of Accounting and Economics, Vol. 20, No. 3, pp. 297-332.
[21]	Daily C and Dalton D (1993), “Board of Directors Leadership and Structure: Control and Performance Implications”, Entrepreneurship Theory and Practice, Vol. 17, No. 3, pp. 65-81.
[22]	Danos P and Eichenseher J (1982), “Audit Industry Dynamics: Factors Affecting Changes in Client Industry Market Shares”, Journal of Accounting Research, Part II, pp. 604-616, Autumn.
[23]	DeAngelo L (1981), “Auditor Size and Quality”, Journal of Accounting and Economics, Vol. 3, No. 2, pp. 183-199.
[24]	Dechow P M, Sloan R G and Sweeney A P (1996), “Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by SEC”, Contemporary Accounting Research, Vol. 13, No. 1, pp. 1-36.
[25]	Depoers F (2000), “A Cost-Benefit Study of Voluntary Disclosure: Some Empirical Evidence from French Listed Companies”, The European Accounting Review, Vol. 9, No. 2, pp. 245-263.
[26]	Dent, George W., Corporate Governance Without Shareholders: A Cautionary Lesson from Non-Profit Organizations (2014). Delaware Journal of Corporate Law (DJCL), Vol. 39, No. 1, 2014; Case Legal Studies Research Paper No. 2014-34. Available at SSRN.
[27]	Dumontier P, Chtourou S and Ayedi S (2006), La qualité de l’audit externe et les mécanismes de gouvernance des entreprises: Une étude empirique menée dans le contexte tunisien, Actes du27ème congrès de l’Association Francophone de Comptabilité (AFC), Tunisia.

Cite This Article

Plain Text BibTeX RIS

APA Style

Ghodratollah Talebnia, Fatemeh Baghiyan, Zahra Baghiyan. (2017). The Impact of Corporate Governance Mechanisms on Audit Quality. International Journal of Economic Behavior and Organization, 5(4), 87-91. https://doi.org/10.11648/j.ijebo.20170504.11

Copy | Download

ACS Style

Ghodratollah Talebnia; Fatemeh Baghiyan; Zahra Baghiyan. The Impact of Corporate Governance Mechanisms on Audit Quality. Int. J. Econ. Behav. Organ. 2017, 5(4), 87-91. doi: 10.11648/j.ijebo.20170504.11

Copy | Download

AMA Style

Ghodratollah Talebnia, Fatemeh Baghiyan, Zahra Baghiyan. The Impact of Corporate Governance Mechanisms on Audit Quality. Int J Econ Behav Organ. 2017;5(4):87-91. doi: 10.11648/j.ijebo.20170504.11

Copy | Download

@article{10.11648/j.ijebo.20170504.11,
  author = {Ghodratollah Talebnia and Fatemeh Baghiyan and Zahra Baghiyan},
  title = {The Impact of Corporate Governance Mechanisms on Audit Quality},
  journal = {International Journal of Economic Behavior and Organization},
  volume = {5},
  number = {4},
  pages = {87-91},
  doi = {10.11648/j.ijebo.20170504.11},
  url = {https://doi.org/10.11648/j.ijebo.20170504.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijebo.20170504.11},
  abstract = {The purpose of public research this study was to analyze factors (competition and strategy) which influence or determine the governance structure of (SMF) and effectiveness of government agencies (improved performance and earnings quality by minimizing the likelihood of earnings management) in a theoretical and conceptual framework the official version by the structural equation modeling (SEM) is The specific objectives of this study: 1) implementation of actions and conceptual framework and development model to firms as a case study for images, practical research and discussion in this study developed and 2) analysis of the case study results and the relatively longer countries and studies to make a general conclusion contingency theory. However, it failed to provide any strong evidence on the relationship between corporate governance and performance. The findings show that It is dominated by an approach based on corporate ethics, corporate governance highlights the role of financial control.},
 year = {2017}
}

Copy | Download

TY  - JOUR
T1  - The Impact of Corporate Governance Mechanisms on Audit Quality
AU  - Ghodratollah Talebnia
AU  - Fatemeh Baghiyan
AU  - Zahra Baghiyan
Y1  - 2017/09/26
PY  - 2017
N1  - https://doi.org/10.11648/j.ijebo.20170504.11
DO  - 10.11648/j.ijebo.20170504.11
T2  - International Journal of Economic Behavior and Organization
JF  - International Journal of Economic Behavior and Organization
JO  - International Journal of Economic Behavior and Organization
SP  - 87
EP  - 91
PB  - Science Publishing Group
SN  - 2328-7616
UR  - https://doi.org/10.11648/j.ijebo.20170504.11
AB  - The purpose of public research this study was to analyze factors (competition and strategy) which influence or determine the governance structure of (SMF) and effectiveness of government agencies (improved performance and earnings quality by minimizing the likelihood of earnings management) in a theoretical and conceptual framework the official version by the structural equation modeling (SEM) is The specific objectives of this study: 1) implementation of actions and conceptual framework and development model to firms as a case study for images, practical research and discussion in this study developed and 2) analysis of the case study results and the relatively longer countries and studies to make a general conclusion contingency theory. However, it failed to provide any strong evidence on the relationship between corporate governance and performance. The findings show that It is dominated by an approach based on corporate ethics, corporate governance highlights the role of financial control.
VL  - 5
IS  - 4
ER  -

Copy | Download

Author Information

Ghodratollah Talebnia

Faculty Member Science and Research Branch of Tehran, Islamic Azad University, Science and Research, Tehran, Iran
Fatemeh Baghiyan

Nuclear Science and Technology Research Institute, Plasma Physics and Nuclear Fusion Research School, Azad University of Phd Unit International of Kish, Tehran, Iran
Zahra Baghiyan

Damavand Unit, Department of Azad University, Tehran, Iran

Download PDF

Sections

Plain Text BibTeX RIS

APA Style

Ghodratollah Talebnia, Fatemeh Baghiyan, Zahra Baghiyan. (2017). The Impact of Corporate Governance Mechanisms on Audit Quality. International Journal of Economic Behavior and Organization, 5(4), 87-91. https://doi.org/10.11648/j.ijebo.20170504.11

Copy | Download

ACS Style

Ghodratollah Talebnia; Fatemeh Baghiyan; Zahra Baghiyan. The Impact of Corporate Governance Mechanisms on Audit Quality. Int. J. Econ. Behav. Organ. 2017, 5(4), 87-91. doi: 10.11648/j.ijebo.20170504.11

Copy | Download

AMA Style

Ghodratollah Talebnia, Fatemeh Baghiyan, Zahra Baghiyan. The Impact of Corporate Governance Mechanisms on Audit Quality. Int J Econ Behav Organ. 2017;5(4):87-91. doi: 10.11648/j.ijebo.20170504.11

Copy | Download

@article{10.11648/j.ijebo.20170504.11,
  author = {Ghodratollah Talebnia and Fatemeh Baghiyan and Zahra Baghiyan},
  title = {The Impact of Corporate Governance Mechanisms on Audit Quality},
  journal = {International Journal of Economic Behavior and Organization},
  volume = {5},
  number = {4},
  pages = {87-91},
  doi = {10.11648/j.ijebo.20170504.11},
  url = {https://doi.org/10.11648/j.ijebo.20170504.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijebo.20170504.11},
  abstract = {The purpose of public research this study was to analyze factors (competition and strategy) which influence or determine the governance structure of (SMF) and effectiveness of government agencies (improved performance and earnings quality by minimizing the likelihood of earnings management) in a theoretical and conceptual framework the official version by the structural equation modeling (SEM) is The specific objectives of this study: 1) implementation of actions and conceptual framework and development model to firms as a case study for images, practical research and discussion in this study developed and 2) analysis of the case study results and the relatively longer countries and studies to make a general conclusion contingency theory. However, it failed to provide any strong evidence on the relationship between corporate governance and performance. The findings show that It is dominated by an approach based on corporate ethics, corporate governance highlights the role of financial control.},
 year = {2017}
}

Copy | Download

TY  - JOUR
T1  - The Impact of Corporate Governance Mechanisms on Audit Quality
AU  - Ghodratollah Talebnia
AU  - Fatemeh Baghiyan
AU  - Zahra Baghiyan
Y1  - 2017/09/26
PY  - 2017
N1  - https://doi.org/10.11648/j.ijebo.20170504.11
DO  - 10.11648/j.ijebo.20170504.11
T2  - International Journal of Economic Behavior and Organization
JF  - International Journal of Economic Behavior and Organization
JO  - International Journal of Economic Behavior and Organization
SP  - 87
EP  - 91
PB  - Science Publishing Group
SN  - 2328-7616
UR  - https://doi.org/10.11648/j.ijebo.20170504.11
AB  - The purpose of public research this study was to analyze factors (competition and strategy) which influence or determine the governance structure of (SMF) and effectiveness of government agencies (improved performance and earnings quality by minimizing the likelihood of earnings management) in a theoretical and conceptual framework the official version by the structural equation modeling (SEM) is The specific objectives of this study: 1) implementation of actions and conceptual framework and development model to firms as a case study for images, practical research and discussion in this study developed and 2) analysis of the case study results and the relatively longer countries and studies to make a general conclusion contingency theory. However, it failed to provide any strong evidence on the relationship between corporate governance and performance. The findings show that It is dominated by an approach based on corporate ethics, corporate governance highlights the role of financial control.
VL  - 5
IS  - 4
ER  -

Copy | Download