AUDIT FEES FOR INITIAL AND SUBSEQUENT ENGAGEMENTS: EVIDENCE FROM FIRMS LISTED IN TEHRAN STOCK EXCHANGE

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AZIZKHANI MASOUD; AGHABEIGI ZEINAB

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

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2014 | Volume:4 | Issue:15 Page(s): 105-127

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Title

AUDIT FEES FOR INITIAL AND SUBSEQUENT ENGAGEMENTS: EVIDENCE FROM FIRMS LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

AZIZKHANI MASOUD | AGHABEIGI ZEINAB | Issue Writer Certificate

Keywords

INITIAL AUDIT ENGAGEMENTQ1

AUDIT FEESQ1

LOW-BALLINGQ1

AUDITOR TENUREQ2

Abstract

Legislators, regulators, and the media have expressed concerns about pricing of initial and subsequent audit engagement and their implications for auditor independence and audit quality. The main concern is about the issue of “low-balling” in the INITIAL AUDIT ENGAGEMENT and its adverse effects on auditor independence and audit quality.This study examines the relationship between initial and subsequent audit engagement and AUDIT FEES. Using a sample of 931 firm-year observations from companies listed in the Tehran Stock Exchange during 1379-1388 and multiple regression models, we found the AUDIT FEES for INITIAL AUDIT ENGAGEMENT are higher than the subsequent audit engagement. We also found that there is no significant relationship between AUDIT FEES and subsequent audit engagement. Totally, the results do not confirm the issue of LOW-BALLING.

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APA: Copy

AZIZKHANI, MASOUD, & AGHABEIGI, ZEINAB. (2014). AUDIT FEES FOR INITIAL AND SUBSEQUENT ENGAGEMENTS: EVIDENCE FROM FIRMS LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE, 4(15), 105-127. SID. https://sid.ir/paper/163491/en

Vancouver: Copy

AZIZKHANI MASOUD, AGHABEIGI ZEINAB. AUDIT FEES FOR INITIAL AND SUBSEQUENT ENGAGEMENTS: EVIDENCE FROM FIRMS LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2014;4(15):105-127. Available from: https://sid.ir/paper/163491/en

IEEE: Copy

MASOUD AZIZKHANI, and ZEINAB AGHABEIGI, “AUDIT FEES FOR INITIAL AND SUBSEQUENT ENGAGEMENTS: EVIDENCE FROM FIRMS LISTED IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 4, no. 15, pp. 105–127, 2014, [Online]. Available: https://sid.ir/paper/163491/en

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