Auditors’ perception of risk management factors, audit fees, and earnings manipulation opportunities
نویسندگان
1 Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
2 Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
3 Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
4 Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran
doi
10.22075/ijnaa.2023.31477.4640چکیده
This study aimed to examine auditors' perceptions of risk management factors, audit fees, and earnings manipulation opportunities. The statistical population comprised companies listed on the Tehran Stock Exchange. The sample consisted of 155 companies listed on this exchange from 2007 to 2019 (1860 firm-year observations). The study followed a correlational causal-comparative research approach, which involved testing a series of hypotheses through correlation and regression analysis. The results showed that the weakness of internal controls has a significant effect on earnings manipulation opportunities and that leading economic indicators have a significant impact on audit fees. Switching auditors and the previous year's audit report showed no significant effect on audit fees or earnings manipulation opportunities.
