Investigation of the Relationship between Intangible Assets and Risk Management with Audit Fees

Abstract

This study investigates the relationship between intangible assets and risk management with audit fees in companies on the Tehran Stock Exchange. This research is quasi-experimental in the field of accounting and auditing. The regression estimation using the panel data method is used to estimate the models. The statistical sample of this research includes 143 companies listed on the Tehran Stock Exchange from 2013 to 2021. The hypotheses were analyzed using the Generalized Least Square (GLS) method in the statistical software Eviews. The research results showed that intangible assets do not significantly affect audit fees. Risk management has a negative and significant effect on audit fees. Risk management negatively and significantly affects the relationship between intangible assets and audit fees.