Does Audit Quality Moderate the Relationship between Audit Fee Stickiness and Financial Reporting Quality?

Authors

  • Mohammd Reza Pourali * Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran. https://orcid.org/0000-0003-1871-9286
  • Mohammdreza Pour Habibi Department of Management, Morvarid Intelligent Industrial Systems Research Group, Iran.

https://doi.org/10.22105/aaa.v1i3.47

Abstract

Financial statements provide much information a company's investors and creditors need. Because of this reliance on financial statements, the role of auditors is so important. The audit of Ameri's financial statements is necessary because audited financial statements can provide investors and creditors with the assurance that they are receiving valid and reliable information. According to the mentioned cases, this research aims to investigate the effect of audit quality on the relationship between Audit Fee Stickiness (AFS) and Financial Reporting Quality (FRQ). The method of this applied research is the statistical population of companies listed on the Tehran Stock Exchange from 2017 to 2021. The statistical sample also includes 114 companies selected by systematic exclusion. The software used was Excel and Eviews. Finally, the results indicated the rejection of both hypotheses of this research. Based on the first hypothesis, there is no significant relationship between AFS and FRQ. Based on the second hypothesis, audit quality does not affect the relationship between AFS and FRQ. 

Keywords:

Financial reporting quality, Audit fee, Audit fee stickiness, Audit quality

References

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Published

2024-06-09

Issue

Vol. 1 No. 3 (2024): Accounting and Auditing with Applications

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Articles

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How to Cite

Pourali, M. R. ., & Pour Habibi, M. (2024). Does Audit Quality Moderate the Relationship between Audit Fee Stickiness and Financial Reporting Quality?. Accounting and Auditing With Applications , 1(3), 164-173. https://doi.org/10.22105/aaa.v1i3.47

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