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This study aims to analyze how financial reporting quality impacts firm performance, influenced by audit quality as a mediator.

May 16, 2026Open Access

Financial Reporting Quality, Audit Quality, and Firm Performance: Evidence From Pakistani Listed Firms

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Randomized trial examines how financial reporting and audit quality affect firm performance, suggesting that higher quality improves outcomes.

This study aims to analyze how financial reporting quality impacts firm performance, influenced by audit quality as a mediator.
Mixed-methods approach combining literature review and empirical financial analysis.
Data collected from 11 publicly listed firms in Pakistan from 2015 to 2025.
Firm performance measured using Return on Assets and Return on Equity, with financial reporting quality proxied through total accruals.
Firms with lower accruals showed stronger performance, especially when audited by reputable firms.
Some high-accrual firms demonstrated positive performance, indicating industry and governance influences.
Audit quality played a mediating role, enhancing transparency and stakeholder confidence.

Contemporary Journal of Social Science Review (2026) studied this question.

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Randomized trial examines how financial reporting and audit quality affect firm performance, suggesting that higher quality improves outcomes.