THE IMPACT OF THE LEVEL OF EARNING MANAGEMENT AND AUDIT FEES AN EVIDENCE FROM ISE

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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:2013 | Volume:5 | Issue:15 Page(s): 55-67

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Title

THE IMPACT OF THE LEVEL OF EARNING MANAGEMENT AND AUDIT FEES AN EVIDENCE FROM ISE

Author(s)

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

Keywords

AUDIT FEESQ2

EARNINGS MANAGEMENTQ2

BOARD INDEPENDENCEQ2

PROFITABILITYQ2

Abstract

AUDIT FEES is one of the interesting issues of researchers. Different factors can effect on AUDIT FEES, such as EARNINGS MANAGEMENT and BOARD INDEPENDENCE. The fundamental question of this research is, whether there is a relation between EARNINGS MANAGEMENT, BOARD INDEPENDENCE and AUDIT FEES concerning the level of firm PROFITABILITY? To this end, the required data were gathered from 57 firms which accepted in Tehran Stock Exchange (TSE) from 1382 to 1388. The statistical teqnique used for examining the hypotheses were multiple regression, one-way ANOVA analysis.3 hypotheses were developed to investigate the relation between the level of firm PROFITABILITY on the relation of EARNINGS MANAGEMENT and BOARD INDEPENDENCE with AUDIT FEES and comparability of the AUDIT FEES in different firms with regard to the level of PROFITABILITY. The results suggest, firms that have higher ratio of outside directors pay lower AUDIT FEES. The results also indicate that the higher level of PROFITABILITY, the higher the AUDIT FEES.

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APA: Copy

DAROUGHE HAZRATI, F., & PAHLAVAN, Z.. (2013). THE IMPACT OF THE LEVEL OF EARNING MANAGEMENT AND AUDIT FEES AN EVIDENCE FROM ISE. MANAGEMENT ACCOUNTING, 5(15), 55-67. SID. https://sid.ir/paper/198744/en

Vancouver: Copy

DAROUGHE HAZRATI F., PAHLAVAN Z.. THE IMPACT OF THE LEVEL OF EARNING MANAGEMENT AND AUDIT FEES AN EVIDENCE FROM ISE. MANAGEMENT ACCOUNTING[Internet]. 2013;5(15):55-67. Available from: https://sid.ir/paper/198744/en

IEEE: Copy

F. DAROUGHE HAZRATI, and Z. PAHLAVAN, “THE IMPACT OF THE LEVEL OF EARNING MANAGEMENT AND AUDIT FEES AN EVIDENCE FROM ISE,” MANAGEMENT ACCOUNTING, vol. 5, no. 15, pp. 55–67, 2013, [Online]. Available: https://sid.ir/paper/198744/en

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