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ABSTRACT
The regression analysis provides empirical evidence that supports concerns within theoretical frameworks about the impact of firm characteristics and auditor behaviors on FRQ. Specifically, the negative impact of larger firm size on FRQ suggests potential difficulties in maintaining highquality reporting as firm operations become more complex. The findings on auditor independence suggest that more independent auditors might apply stricter standards or more conservative approaches, which could initially appear as lower FRQ. The insignificant findings related to audit tenure and non-audit services suggest that these factors might not be as influential in this particular market context, possibly due to existing regulatory controls or firm-specific practices that mitigate their potential negative effects.
