Accounting and Auditing Research

Accounting and Auditing Research

Investigating The Impact of Organizational Learning on Organizational Performance in Day Bank City of Tehran

Document Type : Original Article

Author
Zeinab Ahadi
MSc Business Administration, Faculty of Management and Accounting, Islamic Azad University of Tehran Center, Tehran, Iran
10.22034/iaar.2025.236289
Abstract
This research examines the effect of government ownership on the relationship between the correlation of periodic profits and audit fees in companies listed on the Tehran Stock Exchange. The statistical population of the research is all the companies admitted to the Tehran Stock Exchange, and 106 companies were selected using the screening method and were investigated in the period between 2013 and 2022. Multiple regression with panel data pattern was used to test the research hypotheses. The findings of the research showed that the correlation of periodic profits has a positive effect on the audit fee, in other words, increasing the correlation of periodic profits causes an increase in the audit fee. Also, the findings of the research showed that government ownership strengthens the relationship between periodic profits and audit fees, in other words, the role of government ownership as a moderating variable in the relationship between periodic profits and audit fees is confirmed.
Keywords
Correlation of Periodic Profits, State Ownership, Audit Fee
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Accounting and Auditing Research
Volume 17, Issue 67
Autumn 2025
Pages 119-134