International Journal of Nonlinear Analysis and Applications
Auditors’ perception of risk management factors, audit fees, and earnings manipulation opportunities
Document Type : Research Paper
Authors
1 Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
2 Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran
10.22075/ijnaa.2023.31477.4640
Abstract
This study aimed to examine auditors' perceptions of risk management factors, audit fees, and earnings manipulation opportunities. The statistical population comprised companies listed on the Tehran Stock Exchange. The sample consisted of 155 companies listed on this exchange from 2007 to 2019 (1860 firm-year observations). The study followed a correlational causal-comparative research approach, which involved testing a series of hypotheses through correlation and regression analysis. The results showed that the weakness of internal controls has a significant effect on earnings manipulation opportunities and that leading economic indicators have a significant impact on audit fees. Switching auditors and the previous year's audit report showed no significant effect on audit fees or earnings manipulation opportunities.
Keywords
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Volume 16, Issue 1
January 2025Pages 389-404
- Receive Date: 10 August 2023
- Revise Date: 14 March 2024
- Accept Date: 27 May 2024