Auditor Characteristics and Their Impact on Information Asymmetry in R&D Intensive Firms
A Master of Science thesis in Accounting (MSA) by Shahad Melhem Abdulrahman Al Melhem entitled, “Auditor Characteristics and Their Impact on Information Asymmetry in R&D Intensive Firms”, submitted in April 2025. Thesis advisor is Dr. Ashraf Khallaf. Soft copy is available (Thesis, Approval Sign...
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| Format: | doctoralThesis |
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2025
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| Online Access: | https://hdl.handle.net/11073/26135 |
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| _version_ | 1870676404312473600 |
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| author | Al Melhem, Shahad Melhem Abdulrahman |
| author_facet | Al Melhem, Shahad Melhem Abdulrahman |
| author_role | author |
| dc.contributor.none.fl_str_mv | Khallaf, Ashraf |
| dc.creator.none.fl_str_mv | Al Melhem, Shahad Melhem Abdulrahman |
| dc.date.none.fl_str_mv | 2025-06-18T07:41:59Z 2025-06-18T07:41:59Z 2025-04 |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | 33.232-2025.16 https://hdl.handle.net/11073/26135 |
| dc.language.none.fl_str_mv | en_US |
| dc.subject.none.fl_str_mv | Auditor Tenure Expertise Independence Specialization Firm Size |
| dc.title.none.fl_str_mv | Auditor Characteristics and Their Impact on Information Asymmetry in R&D Intensive Firms |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/doctoralThesis |
| description | A Master of Science thesis in Accounting (MSA) by Shahad Melhem Abdulrahman Al Melhem entitled, “Auditor Characteristics and Their Impact on Information Asymmetry in R&D Intensive Firms”, submitted in April 2025. Thesis advisor is Dr. Ashraf Khallaf. Soft copy is available (Thesis, Approval Signatures, Completion Certificate, and AUS Archives Consent Form). |
| format | doctoralThesis |
| id | aus_abae76e7dd7bb9ecdc75c55c35e16cd7 |
| identifier_str_mv | 33.232-2025.16 |
| language_invalid_str_mv | en_US |
| network_acronym_str | aus |
| network_name_str | aus |
| oai_identifier_str | oai:repository.aus.edu:11073/26135 |
| publishDate | 2025 |
| repository.mail.fl_str_mv | |
| repository.name.fl_str_mv | |
| repository_id_str | |
| spelling | Auditor Characteristics and Their Impact on Information Asymmetry in R&D Intensive FirmsAl Melhem, Shahad Melhem AbdulrahmanAuditor TenureExpertiseIndependenceSpecializationFirm SizeA Master of Science thesis in Accounting (MSA) by Shahad Melhem Abdulrahman Al Melhem entitled, “Auditor Characteristics and Their Impact on Information Asymmetry in R&D Intensive Firms”, submitted in April 2025. Thesis advisor is Dr. Ashraf Khallaf. Soft copy is available (Thesis, Approval Signatures, Completion Certificate, and AUS Archives Consent Form).This paper examines the role of auditor attributes: expertise, independence, and industry specialization in mitigating information asymmetry in Research and Development firms. These firms experience some specific difficulties because Research and Development investments are rather risky and the information, which these firms have, is rather sensitive in nature, and can be the object of manipulation between the internal management and the outside investors. This paper explores the existing literature on the impact of auditors’ tenure, specialization, and firm size on the reliability of financial reporting and resource allocation. By evaluating these relationships, this study continues the progress of identifying the importance of auditors in increasing transparency and increasing the quality of decision-making in high-risk, innovative industries. This paper provides evidence that auditors with industry specialization and longer tenure reduce information asymmetry hence enhancing investors’ confidence and efficient resource allocation.School of Business AdministrationDepartment of AccountingMaster of Science in Accounting (MSA)Khallaf, Ashraf2025-06-18T07:41:59Z2025-06-18T07:41:59Z2025-04info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisapplication/pdf33.232-2025.16https://hdl.handle.net/11073/26135en_USoai:repository.aus.edu:11073/261352026-06-23T05:40:16Z |
| spellingShingle | Auditor Characteristics and Their Impact on Information Asymmetry in R&D Intensive Firms Al Melhem, Shahad Melhem Abdulrahman Auditor Tenure Expertise Independence Specialization Firm Size |
| status_str | publishedVersion |
| title | Auditor Characteristics and Their Impact on Information Asymmetry in R&D Intensive Firms |
| title_full | Auditor Characteristics and Their Impact on Information Asymmetry in R&D Intensive Firms |
| title_fullStr | Auditor Characteristics and Their Impact on Information Asymmetry in R&D Intensive Firms |
| title_full_unstemmed | Auditor Characteristics and Their Impact on Information Asymmetry in R&D Intensive Firms |
| title_short | Auditor Characteristics and Their Impact on Information Asymmetry in R&D Intensive Firms |
| title_sort | Auditor Characteristics and Their Impact on Information Asymmetry in R&D Intensive Firms |
| topic | Auditor Tenure Expertise Independence Specialization Firm Size |
| url | https://hdl.handle.net/11073/26135 |