The Impact of Macroeconomic Uncertainty on Audit Fees and Audit Hours: The Moderating Effect of Conservatism and the Mediating Effect of Earnings Management

SeongIl Jeon¹ · Xitao Xing²

¹ Professor, Dept. of Business Administration, Chonnam National University, ² Integrated Master's and Ph.D., Dept. of Business Administration, Chonnam National University

DOI: https://doi.org/10.17287/kmr.2026.55.2.705