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The relationship between audit components and audit market adaptability

Author

Listed:
  • Mahdi Salehi
  • Mahdi Saravani
  • Safoura Rouhi

Abstract

Purpose - This study aims to study the relationship between audit components and collusion in the audit market. Design/methodology/approach - The statistical population of the study includes 130 listed firms on the Tehran Stock Exchange from 2012-2017. The data tested using multivariate regression. Findings - The findings of the study indicate that there is a positive and significant relationship between Rank A audit firms, competition and audit fees and audit market adaptability. The relationship standard fees and audit market adaptability, however, is negative and significant. Moreover, the results of the study show that there is no significant relationship between opinion shopping, type of audit report, audit market concentration, and agency costs with audit market adaptability. Originality/value - The current study fills the gap in this area, and the results of the study may give direction to researchers and policy makers.

Suggested Citation

  • Mahdi Salehi & Mahdi Saravani & Safoura Rouhi, 2020. "The relationship between audit components and audit market adaptability," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 27(3), pages 835-853, May.
    • Handle: RePEc:eme:jfcpps:jfc-03-2020-0035
    DOI: 10.1108/JFC-03-2020-0035
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    Cited by:

    1. Benedict Valentine Arulanandam & Christo Selvan & Goh Xin Tong, 2023. "Critical Factors Influencing Firms' Risk-Taking Behaviour: CEO Characteristics and the Moderating Role of the Audit Committee," Central European Business Review, Prague University of Economics and Business, vol. 2023(5), pages 1-41.

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