Review article
AUDIT QUALITY AND CORPORATE GOVERNANCE: EVIDENCE FROM THE BUCHAREST STOCK EXCHANGE
Andra Gajevszky
Abstract
Corporate governance attributes represent a resort for achieving the quality of the audit process, being
a driving force of the entity`s corporate governance mosaic. The aim of this research is to investigate the
association between audit quality and corporate governance attributes in the case of Romanian`s listed
entities. In order to achieve this goal, a multiple regression was constituted with the following variables:
audit quality as a dependent variable, and a series of corporate governance elements as independent
variables, while firm size, firm age and industry being designed as controls. The full sample consists of
the entities listed on the Bucharest Stock Exchange in the period 2008-2012, compiling both tier I, II and
III companies. This research contributes to the existing literature in the area of emerging economies by
being the first article that addresses the issue of audit quality and corporate governance attributes at
the level of listed companies in Romania, one of the European Union`s emerging economies.
Keywords
Audit; Corporate governance; Emerging economies; Quality
Hrčak ID:
123661
URI
Publication date:
30.6.2015.
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