The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange

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Sarkhani Moghadam Dariush; PAKDEL ABDOLLAH

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Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2018 | Volume:10 | Issue:37 Page(s): 133-146

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Title

The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange

Author(s)

Sarkhani Moghadam Dariush | PAKDEL ABDOLLAH | Issue Writer Certificate

Keywords

Abnormal Audit FeesQ1

Correct Accounting ErrorsQ2

Re-Presentation of the Financial StatementsQ1

Abstract

The present study examined the relationship between between the Abnormal Audit Fees and Re-Presentation of the Financial Statements in the companies listed in Tehran Stock Exchange. The studied population is included 132 companies during the financial period 2009-2013. This study consists of a hypothesis (there is a significant relationship between the Abnormal Audit Fees and Re-Presentation of the Financial Statements of listed companies in Tehran Stock Exchange in this year) which the Abnormal Audit Fees is the independent variable and the Re-Presentation of the Financial Statements is the dependent variable. To investigate the correlation between the research variables, it is used the Pearson and Spearman correlation coefficient and the logit multivariate regression and the average difference test between two independent population (t-test) is also used to test the hypothesis of the research. In general, The results of the study hypothesis research, A high percentage of re-presentations in Iran due to the correction of accounting errors, which represents a significant lack of communication between audit and review fees unusual presentation of financial statements of listed companies on the Stock Exchange in Tehran.

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APA: Copy

Sarkhani Moghadam, Dariush, & PAKDEL, ABDOLLAH. (2018). The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 10(37 ), 133-146. SID. https://sid.ir/paper/157302/en

Vancouver: Copy

Sarkhani Moghadam Dariush, PAKDEL ABDOLLAH. The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2018;10(37 ):133-146. Available from: https://sid.ir/paper/157302/en

IEEE: Copy

Dariush Sarkhani Moghadam, and ABDOLLAH PAKDEL, “The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 10, no. 37 , pp. 133–146, 2018, [Online]. Available: https://sid.ir/paper/157302/en

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