1
Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran.
2
Associate Professor, Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran.
10.22103/jak.2025.24035.4094
Abstract
Objective: The aim of this research is to examine the relationship between corporate governance mechanisms and the disclosure of key audit matters, considering the role of agency costs.
Methods: This research is applied in terms of its objective and causal-comparative in terms of its method. The statistical population of the research includes companies listed on the Tehran Stock Exchange, and the sample size under study is 101 companies. The research period spans 7 years, from 2016 to 2022. For statistical analysis, multiple linear regression was used employing the least squares method and panel data approach.
Findings: The research findings show that there is a significant and positive relationship between internal and external corporate governance mechanisms and the disclosure of key audit matters. Also, the results showed that agency costs have a positive and significant effect on the relationship between internal and external corporate governance mechanisms and the disclosure of key matters.
Conclusion: By strengthening and improving both internal and external corporate governance mechanisms, the extent and quality of disclosure of key audit matters significantly increase. This shows the high importance of corporate governance in the transparency and accuracy of audit reports. In addition, with the increase of agency costs in the surveyed companies, the positive relationship between internal and external corporate governance mechanisms and the disclosure of key audit matters is intensified.
Fekriaval, F. and Badavar Nahandi, Y. (2025). The relationship between corporate governance mechanisms and disclosure of key audit matters considering the role of agency costs. Journal of Accounting Knowledge, (), -. doi: 10.22103/jak.2025.24035.4094
MLA
Fekriaval, F. , and Badavar Nahandi, Y. . "The relationship between corporate governance mechanisms and disclosure of key audit matters considering the role of agency costs", Journal of Accounting Knowledge, , , 2025, -. doi: 10.22103/jak.2025.24035.4094
HARVARD
Fekriaval, F., Badavar Nahandi, Y. (2025). 'The relationship between corporate governance mechanisms and disclosure of key audit matters considering the role of agency costs', Journal of Accounting Knowledge, (), pp. -. doi: 10.22103/jak.2025.24035.4094
CHICAGO
F. Fekriaval and Y. Badavar Nahandi, "The relationship between corporate governance mechanisms and disclosure of key audit matters considering the role of agency costs," Journal of Accounting Knowledge, (2025): -, doi: 10.22103/jak.2025.24035.4094
VANCOUVER
Fekriaval, F., Badavar Nahandi, Y. The relationship between corporate governance mechanisms and disclosure of key audit matters considering the role of agency costs. Journal of Accounting Knowledge, 2025; (): -. doi: 10.22103/jak.2025.24035.4094
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