The Effect of Economic Uncertainty on Audit Quality: The Moderating Role of CEO Power

Articles in Press

Document Type : Research Paper

Authors

Department of Accounting, Faculty of Economics and Social Science, Bu-Ali Sina University, Hamedan, Iran.

10.22103/jak.2026.26134.4240

Abstract

Objective: This study investigates the effect of economic uncertainty on audit quality using two input-based proxies (audit fees and audit firm tenure) and one output-based proxy (total accruals). In addition, the moderating role of CEO power is examined.
 
Method: To achieve the research objectives, a sample of 99 firms listed on the Tehran Stock Exchange during the period 2013–2023 was selected. The hypotheses were tested using multiple regression analysis.
 
Results: The results indicate that economic uncertainty has a positive and significant effect on audit fees, reflecting higher audit effort and greater perceived audit risk. Moreover, economic uncertainty is positively and significantly associated with audit firm tenure and total accruals. These findings suggest that, under conditions of economic uncertainty, firms tend to maintain longer relationships with incumbent auditors while simultaneously increasing the use of accruals for earnings management purposes. The findings further reveal that CEO power weakens the relationship between economic uncertainty and both audit fees and audit firm tenure. However, CEO power does not significantly moderate the relationship between economic uncertainty and total accruals.
 
Conclusion: The findings suggest that assessments of audit quality should take into account both economic and governance-related contexts. From a practical perspective, the results indicate that standard setters and audit firms should reassess risk standards, fee structures, and auditor tenure policies during periods of economic uncertainty. Given the CEO’s influence and decision-making power, greater attention should be devoted to corporate governance mechanisms in the audit risk assessment process. Audit firms should also revise their pricing policies, strengthen quality control procedures, and enhance professional training programs to maintain audit quality during periods of economic instability.

Keywords

Main Subjects

References

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  • Receive Date: 17 October 2025
  • Revise Date: 13 February 2026
  • Accept Date: 19 February 2026

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