University of Tehran Press Interdisciplinary Journal of Management Studies 2981-0795 19 2 2026 02 20 The Relationship Between Financial Distress, Resilience and Audit Quality: Emphasizing the Role of Cost Management 461 474 104204 10.22059/ijms.2025.401230.677945 EN Hussen Amran Naji Al-Refiay Department of Accounting, Administrations & Economics, University of Kerbala, Kerbala, Iraq Abdulrasool Abdulabbas Sahin Alselman Department of Accounting, Administrations & Economics, University of Kerbala, Kerbala, Iraq Mohammed Salman Dawood Department of Accounting, Administrations & Economics, University of Kerbala, Kerbala, Iraq Journal Article 2025 08 24 This study aimed to evaluate the correlation between audit quality, financial distress, and financial resilience, emphasizing the role of cost management in Iraqi companies. In other words, the moderating effect of cost management on audit quality, financial distress, and financial resilience in Iraqi companies was examined. A multiple regression model was employed to test the hypotheses using a sample of 21 companies listed on the Iraq Stock Exchange from 2014 to 2023, and a multiple regression model based on panel data techniques and a fixed effects model was employed. The results indicated a significant negative relationship between audit quality and financial distress as well as a significant positive relationship between audit quality and financial resilience. Furthermore, cost management strengthened the relationship between audit quality and financial resilience while weakening the relationship between audit quality and financial distress. This study first investigated the relationship between cost management, audit quality, financial distress, and financial resilience in companies listed on the Iraq Stock Exchange. With its unique characteristics, the emerging Iraqi market provided a distinctive setting for this research. Another innovative aspect of this study was examining the moderating role of cost management in the relationship between audit quality, financial distress, and financial resilience. This approach provided a new perspective on corporate financial management in critical conditions. The results offered valuable and practical insights for managers, analysts, and regulatory bodies in Iraq, contributing to the development of available literature. https://ijms.ut.ac.ir/article_104204_f7ec510554ebf8e682e6d57617a7d9da.pdf