THE ASSOCIATION BETWEEN CLIENT-SPECIFIC INVESTMENT OPPORTUNITIES AND AUDIT FEES OF INDUSTRY SPECIALISTS

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VAEZ SEYYED ALI; ABEDI SADAGHIANI BABAK; NAKHILI ASHKAN

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Journal: FINANCIAL ACCOUNTING Year:2015 | Volume:6 | Issue:24 Page(s): 1-21

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Title

THE ASSOCIATION BETWEEN CLIENT-SPECIFIC INVESTMENT OPPORTUNITIES AND AUDIT FEES OF INDUSTRY SPECIALISTS

Author(s)

VAEZ SEYYED ALI | ABEDI SADAGHIANI BABAK | NAKHILI ASHKAN | Issue Writer Certificate

Keywords

AUDIT FEES OF SPECIALISTSQ2

CLIENT-SPECIFIC INVESTMENT OPPORTUNITIESQ2

FEE PREMIUMSQ2

Abstract

The purpose of this study is to investigate the association between CLIENT-SPECIFIC INVESTMENT OPPORTUNITIES and audit fees of industry specialists among accepted firms of Tehran Stock Exchange. In this study, we use market to book value of equity as the index of CLIENT-SPECIFIC INVESTMENT OPPORTUNITIES and specialization multiplied by CLIENT-SPECIFIC INVESTMENT OPPORTUNITIES as the index of FEE PREMIUMS. In this regard, to explain the association between CLIENT-SPECIFIC INVESTMENT OPPORTUNITIES and audit fees of industry specialists, two hypotheses are edited. So, the data regarding to the accepted firms of Tehran Stock Exchange is gathered for the period 1385 to 1391 and the combined data regression model is used to test the hypotheses. The results show that the association between CLIENT-SPECIFIC INVESTMENT OPPORTUNITIES and audit fees of industry specialists is significantly positive. CLIENT-SPECIFIC INVESTMENT OPPORTUNITIES, also, significantly affect the FEE PREMIUMS in negative direction.

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APA: Copy

VAEZ, SEYYED ALI, ABEDI SADAGHIANI, BABAK, & NAKHILI, ASHKAN. (2015). THE ASSOCIATION BETWEEN CLIENT-SPECIFIC INVESTMENT OPPORTUNITIES AND AUDIT FEES OF INDUSTRY SPECIALISTS. FINANCIAL ACCOUNTING, 6(24), 1-21. SID. https://sid.ir/paper/168203/en

Vancouver: Copy

VAEZ SEYYED ALI, ABEDI SADAGHIANI BABAK, NAKHILI ASHKAN. THE ASSOCIATION BETWEEN CLIENT-SPECIFIC INVESTMENT OPPORTUNITIES AND AUDIT FEES OF INDUSTRY SPECIALISTS. FINANCIAL ACCOUNTING[Internet]. 2015;6(24):1-21. Available from: https://sid.ir/paper/168203/en

IEEE: Copy

SEYYED ALI VAEZ, BABAK ABEDI SADAGHIANI, and ASHKAN NAKHILI, “THE ASSOCIATION BETWEEN CLIENT-SPECIFIC INVESTMENT OPPORTUNITIES AND AUDIT FEES OF INDUSTRY SPECIALISTS,” FINANCIAL ACCOUNTING, vol. 6, no. 24, pp. 1–21, 2015, [Online]. Available: https://sid.ir/paper/168203/en

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