The Impact of Conditional Conservatism and the Corporate Governance Quality in Reducing Litigation Risks and Audit Fees

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KORDESTANI GHOLAMREZA; ABDI MOSTAFA; KAZEMI OLUM MAHDI

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2020 | Volume:11 | Issue:44 Page(s): 23-44

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Title

The Impact of Conditional Conservatism and the Corporate Governance Quality in Reducing Litigation Risks and Audit Fees

Author(s)

KORDESTANI GHOLAMREZA | ABDI MOSTAFA | KAZEMI OLUM MAHDI | Issue Writer Certificate

Keywords

Audit FeesQ1

Conditional ConservatismQ2

Corporate GovernanceQ1

Litigation RiskQ1

Abstract

Audit Fees raises By increasing Litigation Risks. Conditional Conservatism reduces Litigation Risks and thereby has the negative impact on Audit Fees. In fact, both conservatively reporting and Corporate Governance are involved in reducing the uncertainty and their relationship is alternative, so whatever companies have weaker Corporate Governance, use more conservatism on their reporting. To reduce their risk. In this study, first, the relationship between Conditional Conservatism and Audit Fees has been examined and then the effect of Corporate Governance on the relationship between Conditional Conservatism and Audit Fees have been investigated. For this purpose 1496 year-firm observations of companies listed on the Tehran Stock Exchange were analyzed. The findings shows that Conditional Conservatism is negatively correlated with Audit Fees and stronger Corporate Governance undermines this negative effect. In fact, firms with stronger Corporate Governance, conservatism has less important role in reducing Audit Fees.

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APA: Copy

KORDESTANI, GHOLAMREZA, ABDI, MOSTAFA, & KAZEMI OLUM, MAHDI. (2020). The Impact of Conditional Conservatism and the Corporate Governance Quality in Reducing Litigation Risks and Audit Fees. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 11(44 ), 23-44. SID. https://sid.ir/paper/372227/en

Vancouver: Copy

KORDESTANI GHOLAMREZA, ABDI MOSTAFA, KAZEMI OLUM MAHDI. The Impact of Conditional Conservatism and the Corporate Governance Quality in Reducing Litigation Risks and Audit Fees. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2020;11(44 ):23-44. Available from: https://sid.ir/paper/372227/en

IEEE: Copy

GHOLAMREZA KORDESTANI, MOSTAFA ABDI, and MAHDI KAZEMI OLUM, “The Impact of Conditional Conservatism and the Corporate Governance Quality in Reducing Litigation Risks and Audit Fees,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 11, no. 44 , pp. 23–44, 2020, [Online]. Available: https://sid.ir/paper/372227/en

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