جستجوی مقالات مرتبط با کلیدواژه « افشای اختیاری اطلاعات غیر مالی گذشته نگر » در نشریات گروه « حسابداری »

The globalization, technological evolutions, and the transition towards a knowledge economy increase the usefulness of non-fi nancial information in judging firm value in addition to fi nancial information .Since non-financial information leads to proprietary costs, it is important for fi rms to gauge the benefi ts and costs of disclosure. The purpose of the present study is to test empirically the importance of voluntary disclosure of non-financial information on audit quality. To achieve the purpose of the study, data of 87 sample companies were collected over an 8-year period from 2011 to 2018 and analyzed by descriptive-correlational analysis using multiple regression analysis. To measure audit quality, the Kutari et al. (2005) model was used to measure voluntary disclosure of non-financial information by content analysis method. The results showed that voluntary disclosure of retrospective non-financial information had a significant relationship with audit quality, but voluntary disclosure of retrospective non-financial information did not have a significant relationship with audit quality.