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Investigating the effect of internal control risk on audit fees due to the mediating role of disclosure quality in companies listed on the Tehran Stock Exchange
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Fereshteh Feizabadi *   |
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Abstract: (425 Views) |
Introduction: The purpose of this study is to investigate the effect of internal control risk on audit fees with respect to the mediating role of disclosure quality in companies listed on the Tehran Stock Exchange. The dependent variable of audit fee research, the independent variable of internal control risk and the quality of disclosure were used as mediating variables.
Method: The statistical sample of the research was selected from the companies listed on the Tehran Stock Exchange using systematic elimination sampling method.This sample included 127 companies that the data of these companies were collected for a period of 10 years between 2008 and 2020 to analyze the research hypotheses. The research hypotheses were analyzed using data panel regression and combined regression in Evios software.
Results & Conclusion: The results of statistical tests to analyze the research hypotheses showed that internal control risk has a positive and significant effect on the audit fee and the quality of disclosure has a positive and significant effect on the audit fee and the quality of disclosure along with internal control risk increases the audit fee.
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| Keywords: Internal control risk, audit fee, quality of disclosure. |
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Full-Text [PDF 616 kb]
(268 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2021/09/18 | Accepted: 2022/11/13 | Published: 2023/05/22
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