The effect of information asymmetry on the relationship between information complexity and audit quality

In general, the opportunistic behavior that is sometimes used to inform the favorable situation of companies in companies with complex transactions with related parties and more business diversity than other companies is one of the important tools to limit such behaviors. Can be considered audit quality. Accordingly, in this research, the impact of information asymmetry on the relationship between information complexity and audit quality has been investigated. In this research, the number of 118 companies admitted to the Tehran Stock Exchange in the period of 2017–2021 has been examined. In order to test the hypotheses, logistic regression models were used, the findings of the research show that the complexity of information (transactions with related parties and business diversity) has a positive and significant effect on expertise in the auditing industry. Information asymmetry has a negative and significant effect on the relationship between information complexity and expertise in the auditing industry.