STOCK MARKET REACTION TO ABNORMAL AUDIT FEES

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MANSOURI M.; TANANI M.

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

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Journal: Financial Accounting Research Year:2013 | Volume:5 | Issue:4 (18) Page(s): 105-120

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Information Journal Paper

Title

STOCK MARKET REACTION TO ABNORMAL AUDIT FEES

Author(s)

MANSOURI M. | TANANI M. | Issue Writer Certificate

Keywords

ACTUAL AUDIT FEESQ2

ABNORMAL AUDIT FEESQ1

NORMAL AUDIT FEESQ2

AUDIT INDEPENDENCEQ2

STOCK PRICE SYNCHRONICITYQ2

Abstract

Awareness of the procedure of determining audit fees is of significance both for the client and the auditor. The amount of audit fees paid to the auditors can affect audit process in two ways: the more audit fees is allocated for the auditor, the more effort is put on the audit process by she/he, hence it increases the audit process and the audit process quality. However, the auditors will be dependent on their clients financially and lose their independence. Therefore, the problem stated in this research deals with the investors' preception of ABNORMAL AUDIT FEES and their reaction to them. Main objective of this paper is to survey the reaction of stock market to ABNORMAL AUDIT FEES. for fulfilling the objectives of this study the post event research method is applied and for testing the hypothesis the data panel method has been employed. The research sample consists of 71 listed firms in Tehran Stock Market between the years 1385 to1389. Results of this research indicate that stock market react positively to ABNORMAL AUDIT FEES. In other words, the investors tend to assume that ABNORMAL AUDIT FEES incorporate more information into stock prices and this will enhance audit quality.

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APA: Copy

MANSOURI, M., & TANANI, M.. (2013). STOCK MARKET REACTION TO ABNORMAL AUDIT FEES. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 5(4 (18)), 105-120. SID. https://sid.ir/paper/155031/en

Vancouver: Copy

MANSOURI M., TANANI M.. STOCK MARKET REACTION TO ABNORMAL AUDIT FEES. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2013;5(4 (18)):105-120. Available from: https://sid.ir/paper/155031/en

IEEE: Copy

M. MANSOURI, and M. TANANI, “STOCK MARKET REACTION TO ABNORMAL AUDIT FEES,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 5, no. 4 (18), pp. 105–120, 2013, [Online]. Available: https://sid.ir/paper/155031/en

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