Examining the Relationship Between Audit Quality and Corporate Financial Performance Over Time
Posted: Nov 18, 2019
Abstract
The relationship between audit quality and corporate financial performance represents one of the most extensively studied yet persistently complex domains in accounting and finance research. Traditional approaches to this investigation have predominantly relied on static financial metrics, binary audit quality indicators, and linear regression models that fail to capture the dynamic, multi-dimensional nature of this relationship. This research introduces a paradigm shift by conceptualizing the audit quality-financial performance relationship as a complex adaptive system characterized by non-linear interactions, temporal dependencies, and emergent properties.
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