Islamic Religious Atmosphere and Audit Pricing: Evidence from Iran

Islamic Religious Atmosphere and Audit Pricing: Evidence from Iran

This study examines whether the Islamic religious atmosphere of local communities influences audit pricing. We use a comprehensive survey conducted by Iran's Ministry of Culture and Islamic Guidance to measure the Islamic religious atmosphere. Using a sample of 1,204 observations from firms lis...

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Veröffentlicht in:Business ethics (Oxford, England) England), 2021-10, Vol.30 (4), p.716-737
Hauptverfasser: Khodakarami, Mehdi, Rezaee, Zabihollah, Hesarzadeh, Reza
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Audits
Capital markets
Community
Ethics
Islam
Ownership
Social capital
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container_title Business ethics (Oxford, England)
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creator Khodakarami, Mehdi
Rezaee, Zabihollah
Hesarzadeh, Reza
description This study examines whether the Islamic religious atmosphere of local communities influences audit pricing. We use a comprehensive survey conducted by Iran's Ministry of Culture and Islamic Guidance to measure the Islamic religious atmosphere. Using a sample of 1,204 observations from firms listed in Iran's capital market, we find that firms located in regions with a strong Islamic religious atmosphere pay significantly lower audit fees. Furthermore, the study reveals that family ownership (auditor size) strengthens (weakens) the aforementioned relationship. However, we did not find a significant moderating role for the local community's social capital. We contribute to the ethics literature by providing a better understanding of the economic consequences of the religious atmosphere and offering policy, practical, and educational implications.
doi_str_mv 10.1111/beer.12364
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subjects Audits
Capital markets
Community
Ethics
Islam
Ownership
Social capital
title Islamic Religious Atmosphere and Audit Pricing: Evidence from Iran
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