EVALUATION OF AUDITING FEES AND FREE CASH FLOW (FCF)

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MOOSAVI S.A.; DAROGHEH HAZRATI FATEMEH

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Paper Information

Journal: JOURNAL OF INDUSTRIAL STRATEGIC MANAGEMENT (PAJOUHESHGAR) Year:2012 | Volume:9 | Issue:SUPPLEMENT Page(s): 53-65

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Title

EVALUATION OF AUDITING FEES AND FREE CASH FLOW (FCF)

Author(s)

MOOSAVI S.A. | DAROGHEH HAZRATI FATEMEH | Issue Writer Certificate

Keywords

AUDIT FEESQ2

FREE CASH FLOW HYPOTHESISQ2

AGENCY PROBLEMSQ2

Abstract

According to the AGENCY PROBLEMS, the auditing fees can be changed in companies with Free Cash Flow (FCF). This research investigated the hypotheses of how the relationship between FCF and growth opportunities of the company causes higher auditing fees. This research is aimed to determine whether or not there is any significant relation between Free Cash Flow and Auditing fees. To this end, the data required were collected through 50 companies as the members of Tehran stock Exchange during 2003-2008 by using Rahavard Novin software and TSE site. Multivariate regression was used to test the hypotheses. The research included 3 hypotheses investigating the relationship between Free Cash Flow, Debt, divided interest of the company and auditing fees. The results showed that the companies by higher Free Cash Flow paid more auditing fess and also the companies with lower debt and divided interest paid lower auditing fees.

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APA: Copy

MOOSAVI, S.A., & DAROGHEH HAZRATI, FATEMEH. (2012). EVALUATION OF AUDITING FEES AND FREE CASH FLOW (FCF). JOURNAL OF INDUSTRIAL STRATEGIC MANAGEMENT (PAJOUHESHGAR), 9(SUPPLEMENT), 53-65. SID. https://sid.ir/paper/151329/en

Vancouver: Copy

MOOSAVI S.A., DAROGHEH HAZRATI FATEMEH. EVALUATION OF AUDITING FEES AND FREE CASH FLOW (FCF). JOURNAL OF INDUSTRIAL STRATEGIC MANAGEMENT (PAJOUHESHGAR)[Internet]. 2012;9(SUPPLEMENT):53-65. Available from: https://sid.ir/paper/151329/en

IEEE: Copy

S.A. MOOSAVI, and FATEMEH DAROGHEH HAZRATI, “EVALUATION OF AUDITING FEES AND FREE CASH FLOW (FCF),” JOURNAL OF INDUSTRIAL STRATEGIC MANAGEMENT (PAJOUHESHGAR), vol. 9, no. SUPPLEMENT, pp. 53–65, 2012, [Online]. Available: https://sid.ir/paper/151329/en

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