[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
Articles archive::
For Authors::
For Reviewers::
Registration::
Contact us::
Site Facilities::
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 24, Issue 97 (2-2025) ::
audit knowledge 2025, 24(97): 148-169 Back to browse issues page
Strengthening knowledge management and reducing audit costs
Efat Akrami moghadam * , Mehdi Sharafi , Eslam Shardari
Department of Accounting, Payam Noor University, Tehran, Iran. Email: Mahdisharafi@pnu.ac.ir
Abstract:   (177 Views)
Knowledge management in auditing increases the efficiency and effectiveness of auditing; Because it can reduce the time required for the auditor to receive and check customer information and thus reduce the cost of the audit. With this reasoning, the main goal of researchers is to investigate the relationship between strengthening knowledge management and reducing audit costs. The time domain of the research is from the beginning of 1395 to the end of 1401. 130 companies were selected for this research. Then, the final analysis of the multiple regression model was done with the help of Stata version 16 software. In this research, 910 data (year-company) were examined and analyzed based on the fixed-data panel method. The results showed that knowledge management in auditing has a significant and inverse relationship with audit fees. In addition to these additional findings, the control variable company size has a direct and significant relationship with the dependent variable. In addition, it showed that the independent and control variables in the model were able to explain 57% of the changes in the dependent variable.
Keywords: Audit cost, knowledge management, panel data, regression
Full-Text [PDF 1041 kb]   (78 Downloads)    
Type of Study: Applicable | Subject: Auditing
Received: 2024/04/29 | Accepted: 2024/08/20 | Published: 2025/02/28
Send email to the article author

Add your comments about this article
Your username or Email:

CAPTCHA


XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

akrami moghadam E, Sharafi M, Shardari E. Strengthening knowledge management and reducing audit costs. audit knowledge 2025; 24 (97) :148-169
URL: http://danesh.dmk.ir/article-1-3246-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 24, Issue 97 (2-2025) Back to browse issues page
دانش حسابرسی Audit  Science
Persian site map - English site map - Created in 0.08 seconds with 35 queries by YEKTAWEB 4657