This research examines the relationship between audit quality and transfer pricing aggressiveness (TPAG), the impact of TPAG on firm risk, and the indirect effect of audit quality on firm risk through TPAG. The research is important in reaffirming the auditor-client relationship, increasing...

This study aims to investigate the relationship between enterprise risk management and cost of debt in the context of developing countries by considering the moderating role of the COVID-19 pandemic crisis period which is suspected to strengthen the negative association between these two...