Assistant Professor Dr. Watban Mohammed Ahmed Al-Nuaimi, a faculty member at the College of Administration and Economics, defended his doctoral dissertation in the field of Accounting, titled: “Audit Style and Deviation from Investment Efficiency Based on Governance and Information Asymmetry Theories.”
The dissertation aimed to examine the effect of audit style in mitigating the deviation from investment efficiency and to measure the level of this deviation in the studied companies. Additionally, it analyzed the role of governance and information asymmetry theories in explaining the relationship between audit style and investment efficiency, thereby contributing to the development of auditing practices and enhancing the efficiency of investment decisions.
The study stemmed from a knowledge gap regarding the lack of clarity in the nature of the relationship between audit style and deviation from investment efficiency. It sought to provide empirical evidence contributing to enhancing oversight and reducing information asymmetry to support investment efficiency.
