EFFECT OF AUDIT FEE ON AUDIT OPINION

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BANIMAHD B.; MORADZADEHFARD M.; ZEYNALI M.

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

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2013 | Volume:5 | Issue:15 Page(s): 41-54

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Information Journal Paper

Title

EFFECT OF AUDIT FEE ON AUDIT OPINION

Author(s)

BANIMAHD B. | MORADZADEHFARD M. | ZEYNALI M. | Issue Writer Certificate

Keywords

AUDIT REPORTQ2

AUDIT FEEQ2

AUDIT OPINION AND AUDITOR'S INDEPENDENCEQ2

Abstract

Large AUDIT FEE can create economical dependence between auditor and clients. Because auditors may represent a clean report to maintain clients and earn more AUDIT FEEs. This may cause a doubt on auditor's independence. In this paper, we have determined the impact of AUDIT FEE on unqualified AUDIT REPORT over a 9- period from 2002 to 2010 in 144 firms listed in Tehran Stock Exchange. Research method is correlation and hypotheses test are done by logistic regression. Findings of our research show that, AUDIT FEE has a positive relation with unqualified AUDIT REPORT. The results of this study also show firm size, loss report and firm age affect on unqualified AUDIT REPORT. Another variables such as auditor change, auditor type and auditor tenure don't affect on unqualified AUDIT REPORT.

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APA: Copy

BANIMAHD, B., MORADZADEHFARD, M., & ZEYNALI, M.. (2013). EFFECT OF AUDIT FEE ON AUDIT OPINION. MANAGEMENT ACCOUNTING, 5(15), 41-54. SID. https://sid.ir/paper/198742/en

Vancouver: Copy

BANIMAHD B., MORADZADEHFARD M., ZEYNALI M.. EFFECT OF AUDIT FEE ON AUDIT OPINION. MANAGEMENT ACCOUNTING[Internet]. 2013;5(15):41-54. Available from: https://sid.ir/paper/198742/en

IEEE: Copy

B. BANIMAHD, M. MORADZADEHFARD, and M. ZEYNALI, “EFFECT OF AUDIT FEE ON AUDIT OPINION,” MANAGEMENT ACCOUNTING, vol. 5, no. 15, pp. 41–54, 2013, [Online]. Available: https://sid.ir/paper/198742/en

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