The Association between Client-specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists

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SALEHI MAHDI; Sehhat Mohsen; Moghaddas Noghabi Mojtaba

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2016 | Volume:5 | Issue:17 Page(s): 135-145

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Information Journal Paper

Title

The Association between Client-specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists

Author(s)

SALEHI MAHDI | Sehhat Mohsen | Moghaddas Noghabi Mojtaba | Issue Writer Certificate

Keywords

Audit feesQ1

investment opportunitiesQ2

auditor industry specializationQ2

pricing of audit servicesQ2

auditor market shareQ2

Abstract

Audit clients’ investment opportunity sets (IOS) include firm-specific opportunities that are unique to the client, as well as opportunities generalizable to the client’ s industry and opportunities even more generically available to all firms. The purpose of this study was to investigate the relationship between investment opportunities for clients and Audit fees of industry specialists and non-specialists, According to the framework provided by Cahanet al (2014). Research to test hypotheses of financial data of 90 companies listed in Tehran Stock Exchange in the period from 1386 to 1391 have been used. The results showed that test hypotheses Special IOS distinct role in the pricing of audit services to audit and audit risk when requesting further fees such fee increases. Furthermore, in cases where the customer has the IOS that are distinct from other companies, Industry specialist auditor to Audit fees are set lower.

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APA: Copy

SALEHI, MAHDI, Sehhat, Mohsen, & Moghaddas Noghabi, Mojtaba. (2016). The Association between Client-specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 5(17 ), 135-145. SID. https://sid.ir/paper/238010/en

Vancouver: Copy

SALEHI MAHDI, Sehhat Mohsen, Moghaddas Noghabi Mojtaba. The Association between Client-specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2016;5(17 ):135-145. Available from: https://sid.ir/paper/238010/en

IEEE: Copy

MAHDI SALEHI, Mohsen Sehhat, and Mojtaba Moghaddas Noghabi, “ The Association between Client-specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 5, no. 17 , pp. 135–145, 2016, [Online]. Available: https://sid.ir/paper/238010/en

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