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The Impact of Related Party Transactions and Their Components on Audit Fees

This study aims to examine the impact of related party transactions on audit fees. Based on the conflict of interest theory, such transactions may be used opportunistically, increasing the inherent risk for companies. Therefore, this research analyzes the relationship between different components of...

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Bibliographic Details
Main Authors: mohammadmahdi ghomiyan, Mostafa Ghannad, shadi shahedizekrabadi
Format: Artigo
Language:Persa
Published: Publications of the Iranian Association of Certified Public Accountants (IACPA) 2025-12-01
Series:پژوهش‌های حسابرسی حرفه‌ای
Subjects:
Online Access:https://article.iacpa.ir/article_731955_fbb89ee3fdbd94acf6a60b1770d65742.pdf
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