Relationship between audit reporting quality and audit risk with analyzing the moderated-mediation role of earnings management and corporate governance.
Subject Areas :
Mandana Taheri
1
*
,
Farookh Barzideh
2
,
zahra bordbar
3
1 - Assistant Prof., Faculty of Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran.
2 - Professor, Faculty of Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran.
3 - MSc. Accounting, Faculty of Management and Accounting, Allameh Tabataba’I University, Tehran, Iran.
Keywords: Corporate Governance, Earnings Management, Timely Audit Report, Audit Risk.,
Abstract :
The present study deals with the relationship between audit reporting quality and audit risk with analyzing the moderated-mediation role of earnings management and corporate governance. The statistical population of the study included companies listed on the Tehran Stock Exchange during the years 2013 to 2020. After applying the restrictions, 140 companies were selected. After measuring the research variables, multivariate regression analysis is used. The results showed that there is a significant negative relationship between the timeliness of the audit report and the audit risk. Corporate governance also moderates the relationship between the timeliness of the audit report and the audit risk.But earnings management does not mediate the relationship between the timeliness of the audit report and the audit risk. Earnings management does not mediate the moderating role of corporate governance in the relationship between the timeliness of the audit report and audit risk. Corporate governance has no moderating role on the mediating role of earnings management on the relationship between the timeliness of the audit report and audit risk.
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