The effect of revaluation of assets on audit fees

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MANSOURI FARDIN; SAEIDI GORAGHANI MOSLEM; Asadi Dobani Nahid

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2018 | Volume:8 | Issue:4 (31) Page(s): 141-159

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Title

The effect of revaluation of assets on audit fees

Author(s)

MANSOURI FARDIN | SAEIDI GORAGHANI MOSLEM | Asadi Dobani Nahid | Issue Writer Certificate

Keywords

Audit FeesQ2

Business LawQ1

Revaluation of AssetsQ2

Tehran Stock ExchangeQ2

Abstract

In the recent years, many companies in the Tehran Stock Exchange, TSE, revaluated their non-current assets and increased their capital value to do reforms in their financial structure and to exit from the inclusion of Article 141 of the Commercial Code. This, with regard to the inflation condition in the community, often increases firms’ capital values and changes financial statements that may cause auditors revalue their Audit Fees. This study aims at investigating the effects of revaluating non-current assets on audit costs of firms. In this study, a sample of 127 companies listed in the TSE was selected, in which 62 companies revaluated their non-current assets and 65 companies held their own historical value of non-current assets unchanged, all in the period 2010 to 2016, and then, the data was collected from financial statements of these companies. Findings showed that Revaluation of Assets leads to increase in audit costs. Also, the companies that reevaluate their own assets, compared to other companies, experience more audit costs.

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APA: Copy

MANSOURI, FARDIN, SAEIDI GORAGHANI, MOSLEM, & Asadi Dobani, Nahid. (2018). The effect of revaluation of assets on audit fees. JOURNAL OF ACCOUNTING KNOWLEDGE, 8(4 (31) ), 141-159. SID. https://sid.ir/paper/163409/en

Vancouver: Copy

MANSOURI FARDIN, SAEIDI GORAGHANI MOSLEM, Asadi Dobani Nahid. The effect of revaluation of assets on audit fees. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2018;8(4 (31) ):141-159. Available from: https://sid.ir/paper/163409/en

IEEE: Copy

FARDIN MANSOURI, MOSLEM SAEIDI GORAGHANI, and Nahid Asadi Dobani, “The effect of revaluation of assets on audit fees,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 8, no. 4 (31) , pp. 141–159, 2018, [Online]. Available: https://sid.ir/paper/163409/en

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