THE RELATIONSHIP BETWEEN AUDIT REPORT QUALITY AND AUDIT FEES OF ACCEPTED COMPANIES IN TEHRAN STOCK EXCHANGE

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DAROUGHE HAZRATI F.; PAHLAVAN Z.

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

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Journal: MANAGEMENT ACCOUNTING Year:2012 | Volume:5 | Issue:14 Page(s): 13-24

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Title

THE RELATIONSHIP BETWEEN AUDIT REPORT QUALITY AND AUDIT FEES OF ACCEPTED COMPANIES IN TEHRAN STOCK EXCHANGE

Author(s)

DAROUGHE HAZRATI F. | PAHLAVAN Z. | Issue Writer Certificate

Keywords

AUDIT FEESQ1

BOARD SIZEQ2

EARNINGS MANAGEMENTQ2

TYPE OF AUDITORQ2

QUALIFIED PROVISIONS IN THE AUDIT REPORTQ2

Abstract

AUDIT FEES are the important issues that preoccupy the mind of client and auditor and should be negotiated clearly about it. Different factors can effect on AUDIT FEES. Among these factors, audit report quality can be noted. The main question of this research is that whether there is a relationship between audit report quality and AUDIT FEES. For this purpose, the data needed for this research has been collected from 54 companies in the period 1382 to 1388. Statistical method used to test hypothesis is multiple regression. This research includes 4 hypotheses that investigate the relationship between EARNINGS MANAGEMENT, QUALIFIED PROVISIONS IN THE AUDIT REPORT, TYPE OF AUDITOR and BOARD SIZE with the amount of AUDIT FEES. The results show that four factors listed above, have a direct and meaningful relationship with the amount of AUDIT FEES.

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APA: Copy

DAROUGHE HAZRATI, F., & PAHLAVAN, Z.. (2012). THE RELATIONSHIP BETWEEN AUDIT REPORT QUALITY AND AUDIT FEES OF ACCEPTED COMPANIES IN TEHRAN STOCK EXCHANGE. MANAGEMENT ACCOUNTING, 5(14), 13-24. SID. https://sid.ir/paper/198692/en

Vancouver: Copy

DAROUGHE HAZRATI F., PAHLAVAN Z.. THE RELATIONSHIP BETWEEN AUDIT REPORT QUALITY AND AUDIT FEES OF ACCEPTED COMPANIES IN TEHRAN STOCK EXCHANGE. MANAGEMENT ACCOUNTING[Internet]. 2012;5(14):13-24. Available from: https://sid.ir/paper/198692/en

IEEE: Copy

F. DAROUGHE HAZRATI, and Z. PAHLAVAN, “THE RELATIONSHIP BETWEEN AUDIT REPORT QUALITY AND AUDIT FEES OF ACCEPTED COMPANIES IN TEHRAN STOCK EXCHANGE,” MANAGEMENT ACCOUNTING, vol. 5, no. 14, pp. 13–24, 2012, [Online]. Available: https://sid.ir/paper/198692/en

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