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Information Journal Paper

Title

Investigating the Audit Fees According to the Firm Life Cycle (Based on Cash Flow Patterns)

Pages

  23-41

Abstract

 Based on life cycle theory, firms have various characteristics in various stages of their life cycle that affect on the business risk and their performance. Since, the business risk is the basis for determining audit fees. Therefore, The purpose of this study is to investigating audit fees according to the Firm Life Cycle in companies listed on the Tehran Stock Exchange. To separate Firm Life Cycle of cash flows pattern Dickinson (2011) were used. For this purpose two hypotheses are developed and data from 81 companies in Tehran Stock Exchange are analyzed. This regression model using panel data with fixed effects approach, reviews and tests. The results indicated that entrance to the Growth Stage a significant negative impact on the audit fees. In other words. companies in Growth Stage pay lower audit fees. Also, the results show entrance to mature stage a significant positive impact on the audit fees. In other words, companies in mature stage pay higher audit fees.

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    APA: Copy

    KHODADADI, VALI, Cheraghinya, Ali, & Veisi, Sajad. (2019). Investigating the Audit Fees According to the Firm Life Cycle (Based on Cash Flow Patterns). THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(41 ), 23-41. SID. https://sid.ir/paper/198120/en

    Vancouver: Copy

    KHODADADI VALI, Cheraghinya Ali, Veisi Sajad. Investigating the Audit Fees According to the Firm Life Cycle (Based on Cash Flow Patterns). THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;11(41 ):23-41. Available from: https://sid.ir/paper/198120/en

    IEEE: Copy

    VALI KHODADADI, Ali Cheraghinya, and Sajad Veisi, “Investigating the Audit Fees According to the Firm Life Cycle (Based on Cash Flow Patterns),” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 41 , pp. 23–41, 2019, [Online]. Available: https://sid.ir/paper/198120/en

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