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

Authors

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

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

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Published

2024-12-27

Issue

Vol. 1 No. 4 (2024): Accounting and Auditing with Applications

Section

Articles

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Copyright (c) 2024 Accounting and Auditing with Applications

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

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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