Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Analyzing the Relationship between Audit Fees and Investment Efficiency with an Emphasis on Role of Corporate Governance and Risk Management

Document Type : Original Article

Authors
Mahdi Maleki Ghareh Belagh 1
Zahra Houshmandneghabi 2
Asgar Karami 2
1 M.A student of Accounting, IsL.c., Islamic Azad University, Eslamshahr, Iran.
2 Department of Accounting, IsL.c., Islamic Azad University, Islamshahr, Iran.
Abstract
The present study examines and analyzes the relationship between audit fees and investment efficiency, emphasizing the role of corporate governance and risk management of the firm with its performance. For this purpose; The information of 108 companies admitted to the Tehran Stock Exchange for a ten-year period (from the beginning of 2015 to the end of 2024), was extracted, the research variables were calculated, and the necessary statistical tests were performed. The method of the current research is descriptive-correlational and its design is experimental using the post-event approach. Along the way; In order to test the research hypotheses, multivariable linear regression was used. Research findings; It indicated that there is a significant relationship between audit fees and investment efficiency, there is a significant relationship between the interaction of corporate governance and audit fees with investment efficiency, and there is no significant relationship between the interaction of company risk management and audit fees with investment efficiency.
Keywords
Audit fee
Investment efficiency
Corporate governance
Enterprise risk management

Subjects