The Moderating Effect of Auditing Report on the Relation between Internal Control Weakness Disclosure and Information Asymmetry
According to the agency theory, due to interest conflict between firm managers and investors, auditing report affects financial statements validity and may increase or decrease information asymmetry in capital market. Internal control weakness report is one of the reports whose reliability may be af...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2018-04-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_3223_74d50883932e0f07534011bbc8099767.pdf |