干旱风险与审计定价:一项混合方法研究

IF 2.3 Q2 BUSINESS, FINANCE
Amin Sarlak, Mehdi Khodakarami, Reza Hesarzadeh, Jamal A. Nazari, Fatemeh Taghimolla
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引用次数: 0

摘要

目的气候变化导致干旱的频率、强度和范围增加,给企业带来了重大影响。本研究探讨了当地社区干旱程度对审计定价的影响。此外,本研究还探讨了高科技产业、审计师的繁忙程度以及当地社区对干旱危机的关注程度对审计定价的调节作用。研究的定量阶段使用了来自伊朗资本市场的 1,278 个公司年度观察样本。在定量数据分析中,使用了普通最小二乘法回归和聚类稳健标准误差。此外,本研究还通过对 19 名伊朗审计合伙人进行半结构化访谈获得了定性证据,对定量研究结果进行了补充。此外,当审计师工作繁忙、当地社会对干旱危机的关注度高或公司属于高科技行业时,干旱与审计费用之间的正相关关系就会减弱。这些发现得到了一系列稳健性检验和从实地收集的定性证据的支持。原创性/价值这项研究通过考察伊朗背景下当地社区干旱程度对审计定价的影响,为日益增多的气候变化相关文献做出了贡献。此外,我们的研究还揭示了高科技产业、审计师工作量以及当地社区对干旱危机的关注程度如何调节干旱与审计费用之间的关系。重要的是,我们的研究开创性地提供了干旱严重程度与审计费用之间关系的混合方法证据。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Drought risk and audit pricing: a mixed-methods study

Purpose

Climate change has led to a rise in the frequency, intensity and scope of droughts, posing significant implications for businesses. This study examines the impact of local community drought levels on audit pricing. Additionally, it explores the moderating effects of high-tech industries, auditor busyness and the level of local community concern regarding the drought crisis.

Design/methodology/approach

This study employs a mixed-methods approach to rigorously test the research hypotheses. The quantitative phase of the study utilizes a sample of 1,278 firm-year observations from Iran’s capital market. For the analysis of the quantitative data, ordinary least squares regression with clustered robust standard errors is used. Additionally, this research supplements its quantitative findings with qualitative evidence obtained through semi-structured interviews with 19 Iranian audit partners.

Findings

The results suggest that firms operating in provinces facing severe droughts experience notably higher audit fees. Furthermore, the positive relationship between drought and audit fees is weakened when auditors are busy, local community concern regarding the drought crisis is high or the firm operates within high-tech industries. These findings are supported by a range of robustness checks and qualitative evidence gathered from the field.

Originality/value

This research contributes to the growing literature on climate change by examining the influence of local community drought levels on audit pricing within an Iranian context. Additionally, our study sheds light on how high-tech industries, auditor workload and the level of local community concern regarding the drought crisis moderate the relationship between drought and audit fees. Importantly, our study pioneers in providing mixed-methods evidence of the association between drought severity and audit fees.

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来源期刊
Asian Review of Accounting
Asian Review of Accounting BUSINESS, FINANCE-
CiteScore
3.20
自引率
25.00%
发文量
32
期刊介绍: Covering various fields of accounting, Asian Review of Accounting publishes research papers, commentary notes, review papers and practitioner oriented articles that address significant international issues as well as those that focus on Asia Pacific in particular.Coverage includes but is not limited to: -Financial accounting -Managerial accounting -Auditing -Taxation -Accounting information systems -Social and environmental accounting -Accounting education Perspectives or viewpoints arising from regional, national or international focus, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among accounting scholars internationally and those in Asia Pacific in particular.
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