Audit Fees and Financial Statement Restatements: The Moderating Role of Audit Quality

This study investigates the impact of audit fees on financial statement restatements among companies listed on the Tehran Stock Exchange, considering the moderating role of audit quality, specifically auditor tenure and audit firm size. Financial statement restatements are critical for investors due...

Бүрэн тодорхойлолт

Номзүйн дэлгэрэнгүй

Үндсэн зохиолчид:	Shadi Hasanzadeh, Nader Rasoli Kurdestani
Формат:	Artigo
Хэл сонгох:	Persa
Хэвлэсэн:	Alzahra University, Faculty of Social Sciences and Economics 2026-06-01
Цуврал:	پژوهش‌های تجربی حسابداری
Нөхцлүүд:	audit fees audit firm size audit quality auditor tenure financial statement restatements
Онлайн хандалт:	https://jera.alzahra.ac.ir/article_8914_b34d1dce9addb71cc7bdadb96e8e003d.pdf
Шошгууд:	Шошго нэмэх Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!