پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شمارهها | 675 |
| تعداد مقالات | 9,831 |
| تعداد مشاهده مقاله | 69,782,830 |
| تعداد دریافت فایل اصل مقاله | 49,153,296 |
The effect of audit quality and auditor reputation on the relationship between the auditor's tenure and the auditor's fee | ||
| International Journal of Nonlinear Analysis and Applications | ||
| دوره 13، شماره 1، خرداد 2022، صفحه 3371-3379 اصل مقاله (341.75 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.6097 | ||
| نویسندگان | ||
| Sadegh Tonekaboni؛ Mehdi Khalilpour* ؛ Ali Fallah؛ Javad Ramzani | ||
| Department of Accounting, Nour Branch, Islamic Azad University, Mazandaran, Iran | ||
| تاریخ دریافت: 14 مهر 1400، تاریخ بازنگری: 26 آبان 1400، تاریخ پذیرش: 18 آذر 1400 | ||
| چکیده | ||
| The purpose of this study was to investigate the effect of audit quality and auditor reputation on the relationship between auditor tenure and audit fees. Companies listed on the Tehran Stock Exchange for a period of 10 years from 2011 to 2021, was the statistical population of the present research. The sampling method was systematic elimination; Which, based on the constraints raised, the 132 accepted listed have been selected in the Tehran Stock Exchange as a research sample. In this study, information was collected in two stages. In the first stage, the library method has been used to formulate the theoretical foundations of the research, and in the second stage, Rahavard Novin software and financial statements of companies have been used to collect the desired data. The analysis of companies' financial information was performed using the self-return model with distributed interrupts (ARDL) in the Eviews software environment. The results showed that the auditor's tenure had a positive and significant effect on the audit fee and the quality of the audit and the auditor reputation had a positive and significant effect on the audit fee. It has significantly intensified the relationship between the auditor's tenure and the auditor's fee. | ||
| کلیدواژهها | ||
| Audit fee؛ Auditor tenure؛ Audit quality؛ Auditor reputation | ||
| مراجع | ||
|
[1] D. Bryan and T. Mason, The influence of earnings management conducted through the use of accretive stock repurchases on audit fees, Adv. Account. 34 (2016) 99–109. [2] Z. Diantai Deilami, M. Moradzade Fard and A. Mazaheri, The effect of chief executive officer tenure on firms value, agency costs and information risk, J. Empir. Res. Account. 3(9) (2013) 21–39. [3] C. Ham, M. Lang, N. Seybert and S. Wang, CFO narcissism and financial reporting quality, J. Account. Res. 55(5) (2017). [4] M. Hassani and H. Barkhordari, Investigating the impact of institutional ownership concentration on the relationship between board independence and audit services fees: contraposition supply & demand based perspectives, Account. Audit. Rev. 27(1) (2020) 32–59. [5] Y. Kim, H. Li and S. Li, CEO equity incentives and audit fees, Contemp. Account. Res. 32(2) (2015). [6] M. Lari Dasht Bayaz and J. Oradi, The investigation of the association between CEO tenure and financial expertise to audit fee, Account. Audit. Rev. 24(1) (2017) 81–102. [7] M. Moradi and F. Mohaghegh, Corporate governance and the relation between product market competition and audit fees, J. Empir. Res. Account. 7(4) (2017) 33–52. [8] M. Nikbakht, R. Shabanzadeh and M. Kenarkar, The relationship between audit fees and the auditor’s experience with audit quality, Quart. J. Manag. Account. Stud. 2(1) (2016) 190–208. [9] H. Nikoomaram, G. Talebnia and S. Khosropour, The effect of auditor reputation on the relation of accruals quality and debt cost, Manag. Account. Audit. Knowledge 2(6) (2013) 77–88. [10] K. Rachana and S. Khan, CEO financial background and audit pricing, Account. Horiz. 30(3) (2016) 325–339. [11] J.L. Rogers, P.C. Stocken, Credibility of management forecasts, Account. Rev. 80(4) (2015) 1233–1260. [12] C. Sagonas, G. Tzimiropoulos, S. Zafeiriou and M. Pantic, 300 faces in-the-wild challenge: the first facial landmark localization challenge, Comput. Vision Worksh. (ICCVW), IEEE Int. Conf. 2013, pp. 397–403. [13] S.H. Sajjadi and R. Zarei, The effect of the characteristics of the auditing firm and the client on auditing fees, accounting and auditing reviews, Account. Audit. Rev. 14(49) (2007) 67–90. [14] M. Salehi, M. Lari Dasht Bayaz and N. Vazifehdan, Investigating the relationship between managers’ change and audit remuneration, J. Audit. Knowledge 19(74) (2019) 53–75. [15] T. Shih, J. Kim, R. Ray, R. Wang and Z. Wang, Seeing is believing? Executives’ facial trustworthiness, auditor tenure, and audit fees, J. Account. Econ. 105(32) (2020) 11087–11092. [16] S.A. Vaez, M.R. Ahmadi and M. Rashidi Baghi, The effect of audit fees on audit quality in companies listed in stock exchange, Financ. Account. Knowledge 1(1) (2014) 87–107. | ||
|
آمار تعداد مشاهده مقاله: 16,422 تعداد دریافت فایل اصل مقاله: 8,071 |
||