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Audit quality and firm performance: evidence from SAARC nations

Niva Kalita & Reshma Kumari Tiwari

International Journal of Accounting, Auditing and Performance Evaluation2025https://doi.org/10.1504/ijaape.2025.148319article
AJG 2ABDC C
Weight
0.37

What the paper says

This paper provides preliminary evidence of the impact of audit quality on firm performance in the context of South East Asian Association of Regional Co-operation (SAARC) nations. As far as our knowledge transcends, no cross-country empirical work in the SAARC countries ties audit quality with firm performance. According to their market value, the top fifty non-financial listed companies from Bangladesh, India, Pakistan and Sri Lanka are chosen as the sample for the period of 2012-2021. The system generalised method of moment is used to analyse the dynamic panel data. For robustness, generalised estimating equation population-averaged model is employed. The findings suggest a positively insignificant association between auditor size and firm performance. However, a significant positive relationship is established between audit fees and ROA. Furthermore, the analysis suggests a non-linear relationship between audit fee and Tobin's Q, implying that audit fee has a diminishing marginal impact on market value.

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https://doi.org/https://doi.org/10.1504/ijaape.2025.148319

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@article{niva2025,
  title        = {{Audit quality and firm performance: evidence from SAARC nations}},
  author       = {Niva Kalita & Reshma Kumari Tiwari},
  journal      = {International Journal of Accounting, Auditing and Performance Evaluation},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijaape.2025.148319},
}

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.