The Impact of Workforce Environment on Audit Fees, Audit Report Lags, and Audit Quality

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Afsay Akram; TAHRIRI ARASH; Goodarzvand Chegini Fahimeh

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Journal Paper

Paper Information

Journal: JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING Year:2022 | Volume:11 | Issue:20 Page(s): 115-149

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Information Journal Paper

Title

The Impact of Workforce Environment on Audit Fees, Audit Report Lags, and Audit Quality

Author(s)

Afsay Akram | TAHRIRI ARASH | Goodarzvand Chegini Fahimeh

Keywords

Audit Report Lags

Audit Fee

Audit Quality

Workforce Environment

Abstract

An unsuitable work environment for the workforce can be a sign of a high level of risk of internal controls and the client's financial statements. Therefore, it is considered by auditors. The purpose of this study is to investigate the effect of the Workforce Environment on Audit Fees, auditor report Lags, and Audit Quality. To test the research hypotheses, 107 companies in the period 2013-2019, equivalent to 749 years-company, were selected and analyzed using multiple regression models. The findings show that Audit Fees and Audit Report Lags are lower for companies that have provided a favorable working environment for employees. This suggests that auditors consider such clients to be less risky. As a result, they put less effort into the audit process. Also, the findings of this study show a negative and significant relationship between the Workforce Environment index and Audit Quality. Also, the findings of this study show a negative and significant relationship between the Workforce Environment index and Audit Quality.

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APA: Copy

Afsay, Akram, TAHRIRI, ARASH, & Goodarzvand Chegini, Fahimeh. (2022). The Impact of Workforce Environment on Audit Fees, Audit Report Lags, and Audit Quality. JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING, 11(20 ), 115-149. SID. https://sid.ir/paper/1047146/en

Vancouver: Copy

Afsay Akram, TAHRIRI ARASH, Goodarzvand Chegini Fahimeh. The Impact of Workforce Environment on Audit Fees, Audit Report Lags, and Audit Quality. JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING[Internet]. 2022;11(20 ):115-149. Available from: https://sid.ir/paper/1047146/en

IEEE: Copy

Akram Afsay, ARASH TAHRIRI, and Fahimeh Goodarzvand Chegini, “The Impact of Workforce Environment on Audit Fees, Audit Report Lags, and Audit Quality,” JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING, vol. 11, no. 20 , pp. 115–149, 2022, [Online]. Available: https://sid.ir/paper/1047146/en

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