The Impact of Investor Protection on the Relationship between Capitalized Development Costs and Audit Fees

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Shahmohammad Azin; POURZAMANI ZAHRA

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Journal: MANAGEMENT ACCOUNTING Year:2019 | Volume:12 | Issue:42 Page(s): 57-73

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Information Journal Paper

Title

The Impact of Investor Protection on the Relationship between Capitalized Development Costs and Audit Fees

Author(s)

Shahmohammad Azin | POURZAMANI ZAHRA | Issue Writer Certificate

Keywords

Investor ProtectionQ1

Capitalized Development CostsQ1

Audit FeesQ1

Abstract

The objective of this study is to examine the impact of Investor Protection on the relationship between Capitalized Development Costs and Audit Fees. 188 firms were chosen from Tehran Stock Exchange (statistical population) over years 2010 to 2017. In this research, descriptive statistics including tables and charts, central tendencies, dispersion, distributions for describing the sample, and combined regression method were used to analyze the data related to the research aspects. The Excel software was used to extract the data and the Eviews software was used to perform statistical tests. The normal test of the variables of the research is based on the Jarck-Braw statistic and its probability at the error level of 5%. And the Chow test was used to determine if the combined data is more efficient to estimate the desired function, and Fisher's statistic was used to examine the significance of the regression model. Also, t-Student statistic was used to examine the significance of the coefficients of the explanatory variables of regression model and Durbin-Watson test was used to investigate the non-self-correlation of model residuals. The results showed that Investor Protection and Capitalized Development Costs have no significant impact on Audit Fees, but Investor Protection has significant impact on the relationship between Capitalized Development Costs and Audit Fees

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APA: Copy

Shahmohammad, Azin, & POURZAMANI, ZAHRA. (2019). The Impact of Investor Protection on the Relationship between Capitalized Development Costs and Audit Fees. MANAGEMENT ACCOUNTING, 12(42 ), 57-73. SID. https://sid.ir/paper/198795/en

Vancouver: Copy

Shahmohammad Azin, POURZAMANI ZAHRA. The Impact of Investor Protection on the Relationship between Capitalized Development Costs and Audit Fees. MANAGEMENT ACCOUNTING[Internet]. 2019;12(42 ):57-73. Available from: https://sid.ir/paper/198795/en

IEEE: Copy

Azin Shahmohammad, and ZAHRA POURZAMANI, “The Impact of Investor Protection on the Relationship between Capitalized Development Costs and Audit Fees,” MANAGEMENT ACCOUNTING, vol. 12, no. 42 , pp. 57–73, 2019, [Online]. Available: https://sid.ir/paper/198795/en

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