|
Internal Control Weaknesses and Audit Fees: the moderating role of Audit Committee Financial Expertise
|
Seyedmohammad Moshashaei *   , Mehdi Maranjory , Mona Gholami |
| Shafagh university |
|
|
Abstract: (2111 Views) |
| The purpose of this research is to examine the effect of audit committee financial expertise on the relationship between internal control weakness and audit fees. The statistical population of this research includes all firms listed in Tehran Stock Exchange during the period of 2013 to 2018. For this purpose, 163 companies in the Tehran Stock Exchange were selected. To test the hypotheses, regression method was used and data were analyzed using Eviews software.The results show that there is no relationship between internal control weakness and audit fees, but the financial expertise of audit committee members has a moderating effect on the relationship between internal control weakness and audit fees.Financial expertise of audit committee members has a moderating effect on the relationship between internal control weakness and audit fees. Given the effect of audit committee financial expertise on the relationship between internal control weaknesses and audit fees, it is important to consider the effectiveness of audit committees. |
|
| Keywords: Audit Committee financial expertise, internal control Weaknesses, Audit fees, Multivariate Regression. |
|
|
Full-Text [PDF 382 kb]
(875 Downloads)
|
Type of Study: Research |
Subject:
Auditing
Received: 2020/04/30 | Accepted: 2020/07/6 | Published: 2021/09/1
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
