|
Investigating the effect of economic sanctions on the pricing of audit services of companies listed on the Tehran Stock Exchange
|
Mehdi Khorramabadi *   , Soheila Lashgarara , Sodabeh Mohammadi Boshagh , Zahra Fazlolahi Dehkordi |
| Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran. |
|
|
Abstract: (93 Views) |
Among the factors that can affect the fees of auditing services are the effects and consequences of the imposition of economic and international sanctions. The purpose of this research is to investigate the effect of economic sanctions on the pricing of auditing services. In order to investigate and analyze the hypotheses, data related to 75 companies admitted to the Tehran Stock Exchange from 1390 to 1399 were extracted from multiple linear regression models and the quantile regression (QR) method to test the hypothesis. Research materials have been used. The findings of the research indicate that economic sanctions have a positive and significant effect on audit fees, and the estimation of the quantile regression method also showed that this effect is greater in the third quarter. Also, other research findings showed that the interactive variables of government ownership and auditor size do not have a significant effect on the relationship between economic sanctions and audit pricing. Based on the results of the research, the application of economic sanctions due to the extent, pervasiveness and harmful effects they bear on the country's economy, in addition to increasing the price of inputs and audit services, causes auditors' financial and behavioral biases in favor of Audit fees have also been increased.In the conditions of sanctions and with the increase in audit fees, the audit fee estimation function has also undergone changes. In this regard, supervisory institutions and policymakers should pay special attention to protect the auditors' fees in order to preserve the economic interests of auditors and for the benefit of providing audit quality.
|
|
| Keywords: economic sanctions, audit pricing, government ownership, audit. firm size. |
|
|
Full-Text [PDF 1302 kb]
(50 Downloads)
|
Type of Study: Research |
Subject:
Auditing
Received: 2023/11/8 | Accepted: 2024/05/12 | Published: 2025/02/28
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
