{"title":"独立审计作为减少市场信息不对称的战略工具","authors":"Aurelija Kustienė","doi":"10.15388/BATP.2014.NO16.1","DOIUrl":null,"url":null,"abstract":"This paper analyses the problems of information asymmetry in the market. The research problem: how to minimize the limitations of the influence of user information, and the quality of market participants who use financial statements provide information, awareness. The aim of the research is to reveal the independent audit role in reducing information asymmetry in the market. This objective was achieved by analysing the theories of economic: information asymmetry, signalling and agency theories. Based on the analysis of economic theories and using a logical method of analysis it was concluded that the information asymmetry in the market can be reduced by a strategic tool for the independent audit.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Independent audit as a strategic tool to reduce the information asymmetry on the market\",\"authors\":\"Aurelija Kustienė\",\"doi\":\"10.15388/BATP.2014.NO16.1\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper analyses the problems of information asymmetry in the market. The research problem: how to minimize the limitations of the influence of user information, and the quality of market participants who use financial statements provide information, awareness. The aim of the research is to reveal the independent audit role in reducing information asymmetry in the market. This objective was achieved by analysing the theories of economic: information asymmetry, signalling and agency theories. Based on the analysis of economic theories and using a logical method of analysis it was concluded that the information asymmetry in the market can be reduced by a strategic tool for the independent audit.\",\"PeriodicalId\":52857,\"journal\":{\"name\":\"Buhalterines Apskaitos Teorija ir Praktika\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-07-05\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Buhalterines Apskaitos Teorija ir Praktika\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.15388/BATP.2014.NO16.1\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Buhalterines Apskaitos Teorija ir Praktika","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.15388/BATP.2014.NO16.1","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Independent audit as a strategic tool to reduce the information asymmetry on the market
This paper analyses the problems of information asymmetry in the market. The research problem: how to minimize the limitations of the influence of user information, and the quality of market participants who use financial statements provide information, awareness. The aim of the research is to reveal the independent audit role in reducing information asymmetry in the market. This objective was achieved by analysing the theories of economic: information asymmetry, signalling and agency theories. Based on the analysis of economic theories and using a logical method of analysis it was concluded that the information asymmetry in the market can be reduced by a strategic tool for the independent audit.
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