Open Access Research Article

Business Risk and Audit Fees as Moderators of Operational Complexity: Further Evidence from an Emerging Market

Authors

Mohsen Imeni * Department of Accounting, Ayandegan Institute of Higher Education, Tonekabon, Iran.
Haifa Alqahtani Collage of Business and Economic, United Arab Emirates University, United Arab Emirates.

https://doi.org/10.22105/aaa.v1i4.49

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Abstract

This study examines the impact the Business Risk (BR) on the auditing fees in companies listed on the Tehran stock exchange. The statistical sample of this research includes the financial information of 113 companies in the period 2012-2019. This research is based on the analysis of panel data. The results show a positive and significant relationship between BR (financial leverage) and audit fees. There is no significant relationship between BR (Z-Altman's) and audit fees. OC does not significantly affect the relationship between BR (financial leverage) and audit fees. OC does not significantly affect the relationship between BR (Z-Altman's) and audit fees.

Keywords

Business risk Audit fees Operational complexity

References (18)

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Published 2024-12-27
Issue Vol. 1 No. 4 (2024): Accounting and Auditing with Applications
Section Articles
Document Type Research Article
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Imeni, M. ., & Alqahtani, H. . (2024). Business Risk and Audit Fees as Moderators of Operational Complexity: Further Evidence from an Emerging Market. Accounting and Auditing With Applications , 1(4), 187-195. https://doi.org/10.22105/aaa.v1i4.49

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