Empirical Test of Competing Theories of Initial Audit Pricing: Evidence of the Effects of Some Environmental Factors

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Mahdizadeh Zohreh; HESARZADEH REZA; Lari Dasht Bayaz Mahmoud

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2019 | Volume:11 | Issue:42 Page(s): 93-121

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Title

Empirical Test of Competing Theories of Initial Audit Pricing: Evidence of the Effects of Some Environmental Factors

Author(s)

Mahdizadeh Zohreh | HESARZADEH REZA | Lari Dasht Bayaz Mahmoud | Issue Writer Certificate

Keywords

Pricing Competing TheoriesQ1

Audit FeesQ1

Initial Audit EngagementsQ1

Low-BallingQ1

Abstract

Initial audit pricing and its impacts on independence and audit quality have great of interest in capital markets, supervisory legislations and audit profession institutions. There are two competing theories regarding the initial audit pricing. The first theory supports Low-Balling phenomenon while the second theory is against Low-Balling. The main objective of the current study is to investigate the occurrence/ non-occurrence of Low-Balling due to factors such as the type of client's company, the degree of competition and classification for listed Companies. The statistical population includes all companies listed on the Tehran Stock Exchange and Iranian's non-listed companies. Multiple regression techniques employed to test the hypotheses. Result shows that the type of client's company and classification for listed Companies do not affect the power of expressing the competing theories and Low-Balling phenomenon significantly exists in all cases. Instead, the degree of competition considerably affects the power of expressing the competing theories. With the increase in competition, Low-Balling decreases.

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APA: Copy

Mahdizadeh, Zohreh, HESARZADEH, REZA, & Lari Dasht Bayaz, Mahmoud. (2019). Empirical Test of Competing Theories of Initial Audit Pricing: Evidence of the Effects of Some Environmental Factors. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(42 ), 93-121. SID. https://sid.ir/paper/198262/en

Vancouver: Copy

Mahdizadeh Zohreh, HESARZADEH REZA, Lari Dasht Bayaz Mahmoud. Empirical Test of Competing Theories of Initial Audit Pricing: Evidence of the Effects of Some Environmental Factors. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;11(42 ):93-121. Available from: https://sid.ir/paper/198262/en

IEEE: Copy

Zohreh Mahdizadeh, REZA HESARZADEH, and Mahmoud Lari Dasht Bayaz, “Empirical Test of Competing Theories of Initial Audit Pricing: Evidence of the Effects of Some Environmental Factors,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 42 , pp. 93–121, 2019, [Online]. Available: https://sid.ir/paper/198262/en

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