REA Press 20 REA Press3042-02103042-0210 REA Press https://doi.org/10.22105/aaa.v1i4.49 Research Article Business risk, Audit fees, Operational complexity Business Risk and Audit Fees as Moderators of Operational Complexity: Further Evidence from an Emerging MarketBusiness Risk and Audit Fees as Moderators of Operational Complexity: Further Evidence from an Emerging Market Imeni Mohsen Department of Accounting, Ayandegan Institute of Higher Education, Tonekabon, Iran. Alqahtani Haifa Collage of Business and Economic, United Arab Emirates University, United Arab Emirates. 12 2024 27 12 2024 1 4 © 2024 REA Press 2024

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 Business Risk and Audit Fees as Moderators of Operational Complexity: Further Evidence from an Emerging Market

This study examines the impact the Business Risk (BR) on the auditing fees in companies listed on the Tehran stock exchange. The statistical sample of this research includes the financial information of 113 companies in the period 2012-2019. This research is based on the analysis of panel data. The results show a positive and significant relationship between BR (financial leverage) and audit fees. There is no significant relationship between BR (Z-Altman's) and audit fees. OC does not significantly affect the relationship between BR (financial leverage) and audit fees. OC does not significantly affect the relationship between BR (Z-Altman's) and audit fees.

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