The Effect of Initial Public Offering on Audit Quality: An Experimental Study with Evidence from Auditor Opinion and Audit Fees

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Akbaryan Maryam; VAKILIFARD HAMIDREZA; NIKOUMARAM HASHEM

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Title

The Effect of Initial Public Offering on Audit Quality: An Experimental Study with Evidence from Auditor Opinion and Audit Fees

Author(s)

Akbaryan Maryam | VAKILIFARD HAMIDREZA | NIKOUMARAM HASHEM | Issue Writer Certificate

Keywords

Initial Public OfferingQ1

Audit QualityQ1

Auditor OpinionQ1

Audit feesQ1

Abstract

Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remarkable point in the audit function. There are several factors which are effective in issuing auditors' pertinent reports, including Initial Public Offerings (IPO). It is a potential attempt to audit marketing and reveal the utility of audit services for purposes such as validating and building trust. In this regard, the aim of this study is to investigate the effect of the Initial Public Offerings on the auditor's opinion and the Audit fees. For this purpose, the data of 128 companies listed on the Tehran Stock Exchange during the years 2006 to 2016 were evaluated. The results indicated that the Audit Quality increases in the year of Initial Public Offerings. The results also demonstrated that there is a significant and positive relationship between the Audit fees in the year of Initial Public Offerings and the Audit fees in the year after the Initial Public Offerings. However, there is not a significant difference between the Audit Quality in the year following the Initial Public Offerings and two years after the Initial Public Offerings with the Audit Quality of the year of the Initial Public Offerings.

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APA: Copy

Akbaryan, Maryam, VAKILIFARD, HAMIDREZA, & NIKOUMARAM, HASHEM. (2019). The Effect of Initial Public Offering on Audit Quality: An Experimental Study with Evidence from Auditor Opinion and Audit Fees. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(29 ), 71-90. SID. https://sid.ir/paper/238141/en

Vancouver: Copy

Akbaryan Maryam, VAKILIFARD HAMIDREZA, NIKOUMARAM HASHEM. The Effect of Initial Public Offering on Audit Quality: An Experimental Study with Evidence from Auditor Opinion and Audit Fees. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;8(29 ):71-90. Available from: https://sid.ir/paper/238141/en

IEEE: Copy

Maryam Akbaryan, HAMIDREZA VAKILIFARD, and HASHEM NIKOUMARAM, “The Effect of Initial Public Offering on Audit Quality: An Experimental Study with Evidence from Auditor Opinion and Audit Fees,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 29 , pp. 71–90, 2019, [Online]. Available: https://sid.ir/paper/238141/en

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