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scKnowledge transfer in auditing and auditing fees considering the moderating effect of auditor's expertise in the industry
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Sara Ahmadi   , Hanieh Hekmat * , Ali Rahmani |
| Assistant Professor , Department of Accounting, Faculty of Social Sciences and Economics Alzahra University, Tehran, Iran . Corresponding Author, Email: H.Hekmat@alzahra.ac.ir |
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Abstract: (157 Views) |
| This paper was conducted with the aim of investigating the relationship between knowledge transfer in auditing and audit fees, considering the moderating effect of auditor expertise in the industry. Knowledge transfer between audit institutions (external knowledge transfer) was also an issue that was considered in this research; It means that the similarity at the industry level enriches the company's information environment and can increase the auditor's ability to understand economic transactions, which will reduce the cost of the audit. In this research, the data of listed companies in the period of 2012 to 2022 were extracted and analyzed. Hypotheses testing was done using combined data (companies-years) through Stata software version 17. The results showed that the transfer of knowledge in auditing and the transfer of external knowledge in auditing have an negative and significant relationship with audit fees. In addition, the results showed that the auditor's expertise in the industry moderates the relationship between knowledge transfer in auditing and audit fees, as well as the relationship between external knowledge transfer in auditing and audit fees. |
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| Keywords: scKnowledge transfer in auditing, auditing fees, auditor expertise |
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Full-Text [PDF 1103 kb]
(37 Downloads)
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Type of Study: Applicable |
Subject:
Auditing
Received: 2024/05/31 | Accepted: 2024/11/30 | Published: 2024/11/30
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