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...
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| Principais autores: | , |
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| Formato: | Artigo |
| Idioma: | Persa |
| Publicado em: |
Alzahra University, Faculty of Social Sciences and Economics
2026-06-01
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| coleção: | پژوهشهای تجربی حسابداری |
| Assuntos: | |
| Acesso em linha: | https://jera.alzahra.ac.ir/article_8914_b34d1dce9addb71cc7bdadb96e8e003d.pdf |
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