THE EFFECT OF APPLYING SIMUNIC MODEL IN ESTIMATING OF AUDIT FEES STICKINESS

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JAMEI REZA; KHANGHOLI MOLOUD

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2018 | Volume:10 | Issue:39 Page(s): 165-190

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Title

THE EFFECT OF APPLYING SIMUNIC MODEL IN ESTIMATING OF AUDIT FEES STICKINESS

Author(s)

JAMEI REZA | KHANGHOLI MOLOUD | Issue Writer Certificate

Keywords

AUDIT SERVICES MARKETQ1

AUDIT FEESQ1

FEE STICKINESSQ2

Abstract

The object of the study is investigating the effects of applying Symonic Model in estimating Stickiness Behavior of AUDIT FEES in Companies in Tehran Stock Exchange during 2008 to 2015 years. The research data were extracted from financial statements of companies in Tehran Stock Exchange, and they have been analyzed by Excel and Eviews software. To study the relationship between variables multiple regressions is used. The results showed that AUDIT FEES don’ t change according to for seeing Model of Standard AUDIT FEES. Changing factors affecting AUDIT FEES dose not lead to the quick or symmetrical changes in the short period of time (Annuals). The ascending change are more than the descending changes, and the stickiness is face up. The increasing and decreasing changes of AUDIT FEES do not follow the specific trend in the medium terms (two-year and three-year). The stickiness is reversing during the long term (four years) and ttendency to reduce is adding (a downward stickiness). The difference between the increase and decrease changes is declining during the long terms and stickiness is becoming lower. Consequently, auditors and clients can predict the stickiness of AUDIT FEES for managing the behavior of AUDIT FEES on over time.

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APA: Copy

JAMEI, REZA, & KHANGHOLI, MOLOUD. (2018). THE EFFECT OF APPLYING SIMUNIC MODEL IN ESTIMATING OF AUDIT FEES STICKINESS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 10(39 ), 165-190. SID. https://sid.ir/paper/198200/en

Vancouver: Copy

JAMEI REZA, KHANGHOLI MOLOUD. THE EFFECT OF APPLYING SIMUNIC MODEL IN ESTIMATING OF AUDIT FEES STICKINESS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2018;10(39 ):165-190. Available from: https://sid.ir/paper/198200/en

IEEE: Copy

REZA JAMEI, and MOLOUD KHANGHOLI, “THE EFFECT OF APPLYING SIMUNIC MODEL IN ESTIMATING OF AUDIT FEES STICKINESS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 10, no. 39 , pp. 165–190, 2018, [Online]. Available: https://sid.ir/paper/198200/en

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