An empirical study: The effect of audit fees and risk on the quality of financial reporting
- Autores: Reza AbbasZadeh
- Localización: QUID: Investigación, Ciencia y Tecnología, ISSN-e 2462-9006, ISSN 1692-343X, Nº. Extra 1, 2017, págs. 2888-2893
- Idioma: inglés
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Resumen
The purpose of current study was investigating the effect of audit fees and risk on the quality of financial reporting of the family firms listed on the Tehran Stock Exchange by using Litigation and report delay as the financial reporting quality criteria. To this end, data of 39 family firms listed on the Tehran stock Exchange for the period of 2012 to 2017 were used. Multivariate regression technique in the form of panel data was used to test research hypotheses. The research results revealed that there is a positive and significant relationship between the audit risk, litigation and reporting delay, a positive and significant relationship between the audit fees and litigation and a negative and significant relationship between the audit fees and delay in audit reports.
