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Strengthening knowledge management and reducing audit costs
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Efat Akrami moghadam *   , Mehdi Sharafi , Eslam Shardari |
| Department of Accounting, Payam Noor University, Tehran, Iran. Email: Mahdisharafi@pnu.ac.ir |
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Abstract: (310 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. |
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| Keywords: Audit cost, knowledge management, panel data, regression |
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Full-Text [PDF 1041 kb]
(112 Downloads)
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Type of Study: Applicable |
Subject:
Auditing
Received: 2024/04/29 | Accepted: 2024/08/20 | Published: 2025/02/28
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