.The role of firm size on the relationship between transaction costs and the competitiveness of auditing firms.

Subject Areas :

fatemeh sarraf ¹ (عضو هیات علمی)

Received: 2022-01-31 Accepted : 2021-08-03 Published : 2021-07-23

Keywords: Competitiveness, Transaction Costs, Auditing Fees, Company Size,

Abstract :

Auditor competition is a very important issue and to understand the nature of competition, it is necessary for auditors' competitive position to be properly measured. Increased competition in the auditing market, on the one hand, the increase of private auditing firms in this market, and on the other hand, the importance of the issue of fees for the mentioned auditing firms, research on auditing fees is important.The purpose of this study is to investigate the effect of transaction costs on the competitiveness of auditing firms with a moderating role of firm size. For this purpose, two hypotheses were compiled and data related to 67 member companies of the Tehran Stock Exchange between 2008 and 2018 were examined. The research was an applied research and multivariate regression method and data panel model (year / company) were used to analyze the data. The results indicate that transaction costs have a significant and positive effect on the competitiveness of auditing firms and company size has a moderating role on the relationship between transaction costs and competitiveness of auditing firms.

References:
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.The role of firm size on the relationship between transaction costs and the competitiveness of auditing firms.