All publicly-traded companies
are required by law to disclose
their accurate financial information in order to
reduce information asymmetries. This study
focuses quantitatively on the impact of top
management on the quality of corporate audits.
Using company financial data, this study found
that there is a positive correlation between highquality audits and company performance, as a
higher quality audit can ensure rigorous follow-up
to financial reports. This study also broadens the
understanding of a higher-level manager in the
presence of a quality audit.
1-Ashfaque Ali Banbhan Assistant Professor, Institute of Commerce, University of Sindh, Jamshoro, Sindh, Pakistan.2-Khalid Hussain Abbasi Assistant Professor, Laar Campus at Badin, University of Sindh Jamshoro, Sindh, Pakistan.3-Farheen Qasim Nizamani Assistant Professor, Department of Media & Communication Studies, University of Sindh, Jamshoro, Sindh, Pakistan.