Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees

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ABBASZADEH MOHAMMAD REZA; GHANNAD MOSTAFA; Golami Moghaddam Faezeh

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2017 | Volume:8 | Issue:2 (29) Page(s): 85-104

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Title

Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees

Author(s)

ABBASZADEH MOHAMMAD REZA | GHANNAD MOSTAFA | Golami Moghaddam Faezeh | Issue Writer Certificate

Keywords

Audit FeesQ1

Audit RiskQ2

Cost of Research and DevelopmentQ2

Earnings ManagementQ1

Abstract

This research aimed to raise awareness of the fundamental questions regarding Cost of Research and Development as powerful instrument for profit management in business cycle and economic fluctuations, and that this may affect Audit Fees. This study examined the relationship between cost of R&D and cost of audit services in firms listed in the Tehran Stock Exchange. Also, this research assessed the effects of profit management on the relationship between R&D and audit services costs. The study sample includes 48 companies listed in the Tehran Stock Exchange in the period 2004 to 2015. Multiple regression method was used to test the research hypotheses, regarding panel data processing approach. Findings showed that R&D costs have significant positive relationship with Audit Fees. Additionally, Earnings Management strengthens such a relationship. Finally, this supports increasingly the hypothesis that corporate executives to do Earnings Management expand capital costs or spend research and development funds in recurrent costs.

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APA: Copy

ABBASZADEH, MOHAMMAD REZA, GHANNAD, MOSTAFA, & Golami Moghaddam, Faezeh. (2017). Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees. JOURNAL OF ACCOUNTING KNOWLEDGE, 8(2 (29) ), 85-104. SID. https://sid.ir/paper/163406/en

Vancouver: Copy

ABBASZADEH MOHAMMAD REZA, GHANNAD MOSTAFA, Golami Moghaddam Faezeh. Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2017;8(2 (29) ):85-104. Available from: https://sid.ir/paper/163406/en

IEEE: Copy

MOHAMMAD REZA ABBASZADEH, MOSTAFA GHANNAD, and Faezeh Golami Moghaddam, “Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 8, no. 2 (29) , pp. 85–104, 2017, [Online]. Available: https://sid.ir/paper/163406/en

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