Investigating the Audit Fees Stickness and Structural Effects on Auditing Audit Deviation from the Standard Model

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Talkhabi Fatemeh; NIKOUMARAM HASHEM; TALEBNIA GHODRATOLLAH; ROYAEE RAMEZANALI

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2018 | Volume:6 | Issue:24 Page(s): 95-112

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Information Journal Paper

Title

Investigating the Audit Fees Stickness and Structural Effects on Auditing Audit Deviation from the Standard Model

Author(s)

Talkhabi Fatemeh | NIKOUMARAM HASHEM | TALEBNIA GHODRATOLLAH | ROYAEE RAMEZANALI | Issue Writer Certificate

Keywords

Audit fee SticknessQ1

standard model feesQ1

overconfidence managementQ1

Board RewardQ2

Abstract

Agency problems as a result of a conflict of interest between managers and shareholders is created. Meanwhile, auditing is an effective way to limit the powers of managers in contractual relationships. This study shows that the model, due to the ignorance of cost-stickiness, is not fully able to explain the cost of independent auditing. The present study investigates Stickness audit fees, adjustments to increase or decrease the differences in long-term deals. As well as structural factors affecting the deviation from the standard model include audit fees, reward management and the board's overconfidence. For this purpose, a sample of 134 companies listed in the Tehran Stock Exchange has been selected for the period from 1386 to 1394. Testing of research hypotheses has been done using the regression model of combined data. The results show that the increase in audit costs, while waiting for an increase, is greater than the reduction in the cost of the audit, while waiting for a reduction, which means that the cost of the audit is sticky. Additionally, the audit fee stickiness of one The specified trend does not follow and changes over long periods of time. The results also indicate that more managers' confidence and Board Rewards will increase the deviation from the standard audit fee model and increase the increased (upward) level of audit fees.

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APA: Copy

Talkhabi, Fatemeh, NIKOUMARAM, HASHEM, TALEBNIA, GHODRATOLLAH, & ROYAEE, RAMEZANALI. (2018). Investigating the Audit Fees Stickness and Structural Effects on Auditing Audit Deviation from the Standard Model. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 6(24 ), 95-112. SID. https://sid.ir/paper/238056/en

Vancouver: Copy

Talkhabi Fatemeh, NIKOUMARAM HASHEM, TALEBNIA GHODRATOLLAH, ROYAEE RAMEZANALI. Investigating the Audit Fees Stickness and Structural Effects on Auditing Audit Deviation from the Standard Model. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2018;6(24 ):95-112. Available from: https://sid.ir/paper/238056/en

IEEE: Copy

Fatemeh Talkhabi, HASHEM NIKOUMARAM, GHODRATOLLAH TALEBNIA, and RAMEZANALI ROYAEE, “Investigating the Audit Fees Stickness and Structural Effects on Auditing Audit Deviation from the Standard Model,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 6, no. 24 , pp. 95–112, 2018, [Online]. Available: https://sid.ir/paper/238056/en

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