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Examining the impact of socioeconomic status (SES) and expenses spent on food preparation on nutritional intake has always been one of the critical concerns for policymakers. This study aims to investigate the association between household food expenditure as well as SES and dietary nutrient intake in Kermanshah, Iran.

In this cross-sectional study, households were randomly selected from different strict in Kermanshah, Iran. Data were collected with an SES questionnaire, a demographic data collection form, a weekly food purchase checklist and a food record. The authors performed the analysis of covariance to determine the relationship of dietary nutrient intake of study participants across quintile categories of SES and total food expenses per day.

Out of 125 households, 119 households including 401 people finished the study. A significant association was observed between higher SES and higher intake of vitamin B2 (p-value = 0.03). Moreover, the household members at the top level of total food expenses per day had significantly greater dietary nutrient intake of energy (p < 0.001), potassium (p < 0.001), magnesium (p < 0.001), calcium (p < 0.001), zinc (p < 0.001), vitamin B2 (p < 0.001), B6 (p < 0.001), B12 (p = 0.002) and vitamin C (p = 0.04).

In our study, higher dietary nutrient intake was observed in the household members at the highest level of total food expenses daily as well as SES. Therefore, governments and policymakers should pay basic attention to optimizing food costs and improving the economic status of people.

Climate change has led to a rise in the frequency, intensity and scope of droughts, posing significant implications for businesses. This study examines the impact of local community drought levels on audit pricing. Additionally, it explores the moderating effects of high-tech industries, auditor busyness and the level of local community concern regarding the drought crisis.

This study employs a mixed-methods approach to rigorously test the research hypotheses. The quantitative phase of the study utilizes a sample of 1,278 firm-year observations from Iran’s capital market. For the analysis of the quantitative data, ordinary least squares regression with clustered robust standard errors is used. Additionally, this research supplements its quantitative findings with qualitative evidence obtained through semi-structured interviews with 19 Iranian audit partners.

The results suggest that firms operating in provinces facing severe droughts experience notably higher audit fees. Furthermore, the positive relationship between drought and audit fees is weakened when auditors are busy, local community concern regarding the drought crisis is high or the firm operates within high-tech industries. These findings are supported by a range of robustness checks and qualitative evidence gathered from the field.

This research contributes to the growing literature on climate change by examining the influence of local community drought levels on audit pricing within an Iranian context. Additionally, our study sheds light on how high-tech industries, auditor workload and the level of local community concern regarding the drought crisis moderate the relationship between drought and audit fees. Importantly, our study pioneers in providing mixed-methods evidence of the association between drought severity and audit fees.