The Moderating Effect of Corporate Transparency on the Relationship between Audit Quality, Audit Committee, Ownership Structure, and Reporting Quality

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Audit quality and audit committee significantly influence the quality of financial reporting, with corporate transparency enhancing these effects.
Ownership structure does not significantly impact financial reporting quality, highlighting a potential area for further study.
Analysis was conducted using a quantitative approach, leveraging data processed through SPSS version 25.
Corporate transparency enhances the impact of audit committee and audit quality but does not extend to ownership structure's effect on reporting quality.

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Quantitative analysis reveals corporate transparency moderates audit quality and audit committee effects on reporting quality in banking firms.

Saputra et al. (2025) studied this question.

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Quantitative analysis reveals corporate transparency moderates audit quality and audit committee effects on reporting quality in banking firms.