The moderating effect of audit quality on the relationship between information asymmetry and financial expertise of the audit committee with the readability of financial reports of companies

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This research aims to analyze how audit quality moderates the relationship between information asymmetry and the financial expertise of audit committees on the readability of financial reports.
Descriptive-correlation study focusing on companies listed on the Tehran Stock Exchange from 2013 to 2021.
Data collected from 169 companies through screening methodology.
Data analyzed using ordinary least squares regression in Eviews software.
Information asymmetry negatively affects the readability of financial reports (p<0.05).
Financial expertise of the audit committee positively influences readability.
Audit quality moderates both the relationship between information asymmetry and readability, and the relationship between financial expertise and readability.

Descriptive-correlation study explores how audit quality influences readability of financial reports affected by information asymmetry and expertise.

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Oskouei et al. (2024) studied this question.

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