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The relationship between audit components and audit market adaptability

Journal of financial crime, 2020-10, Vol.27 (3), p.835-853 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1359-0790 ;EISSN: 1758-7239 ;DOI: 10.1108/JFC-03-2020-0035

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  • Title:
    The relationship between audit components and audit market adaptability
  • Author: Salehi, Mahdi ; Saravani, Mahdi ; Rouhi, Safoura
  • Subjects: Accounting firms ; Adaptability ; Assurance services ; Audit fees ; Auditors ; Audits ; Collaboration ; Competition ; Costs ; Employers ; Fees & charges ; Financial reporting ; Financial restatements ; Hypotheses ; International finance ; Profits
  • Is Part Of: Journal of financial crime, 2020-10, Vol.27 (3), p.835-853
  • Description: Purpose This study aims to study the relationship between audit components and collusion in the audit market. Design/methodology/approach The statistical population of the study includes 130 listed firms on the Tehran Stock Exchange from 2012-2017. The data tested using multivariate regression. Findings The findings of the study indicate that there is a positive and significant relationship between Rank A audit firms, competition and audit fees and audit market adaptability. The relationship standard fees and audit market adaptability, however, is negative and significant. Moreover, the results of the study show that there is no significant relationship between opinion shopping, type of audit report, audit market concentration, and agency costs with audit market adaptability. Originality/value The current study fills the gap in this area, and the results of the study may give direction to researchers and policy makers.
  • Publisher: London: Emerald Publishing Limited
  • Language: English
  • Identifier: ISSN: 1359-0790
    EISSN: 1758-7239
    DOI: 10.1108/JFC-03-2020-0035
  • Source: ProQuest Central
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