MANAGEMENT UNCERTAINTY AND AUDIT FEES

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KHODADADI VALI; VEISI SAJJAD; CHERAGHI NIA ALI

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

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2017 | Volume:7 | Issue:27 Page(s): 109-133

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Information Journal Paper

Title

MANAGEMENT UNCERTAINTY AND AUDIT FEES

Author(s)

KHODADADI VALI | VEISI SAJJAD | CHERAGHI NIA ALI | Issue Writer Certificate

Keywords

AUDIT FEESQ2

AUDITOR TENUREQ1

MANAGEMENT UNCERTAINTYQ2

SIZE OF AUDIT FIRMQ2

Abstract

The purpose of this study is to investigate the relationship between MANAGEMENT UNCERTAINTY and AUDIT FEES in the companies listed in the Tehran Stock Exchange, TSE. Four hypotheses were developed and data from 81 companies in the TSE in the period 2006 to 2014 were analyzed, using a regression panel data model with fixed effects.The findings indicated that there exists a significant positive relationship between MANAGEMENT UNCERTAINTY and AUDIT FEES. Also, the SIZE OF AUDIT FIRM and AUDITOR TENURE have significant positive effects on the relationship between MANAGEMENT UNCERTAINTY and AUDIT FEES. In addition, the findings showed that in the cases of loss in a company before changing CEO, the positive relationship between MANAGEMENT UNCERTAINTY and audit fee is prominent. In general, the findings confirm the claim that auditors increase audit efforts (reflected in AUDIT FEES) to determine the risk associated with MANAGEMENT UNCERTAINTY.

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APA: Copy

KHODADADI, VALI, VEISI, SAJJAD, & CHERAGHI NIA, ALI. (2017). MANAGEMENT UNCERTAINTY AND AUDIT FEES. JOURNAL OF ACCOUNTING KNOWLEDGE, 7(27), 109-133. SID. https://sid.ir/paper/163331/en

Vancouver: Copy

KHODADADI VALI, VEISI SAJJAD, CHERAGHI NIA ALI. MANAGEMENT UNCERTAINTY AND AUDIT FEES. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2017;7(27):109-133. Available from: https://sid.ir/paper/163331/en

IEEE: Copy

VALI KHODADADI, SAJJAD VEISI, and ALI CHERAGHI NIA, “MANAGEMENT UNCERTAINTY AND AUDIT FEES,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 7, no. 27, pp. 109–133, 2017, [Online]. Available: https://sid.ir/paper/163331/en

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