THE RELATION OF MANAGERIAL ABILITY TO AUDIT FEES AND GOING CONCERN OPINIONS

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FARAJZADEH DEHKORDI HASSAN; Heidari Nahid

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Paper Information

Journal: Journal of Empirical Research in Accounting Year:2017 | Volume:6 | Issue:23 Page(s): 221-239

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Information Journal Paper

Title

THE RELATION OF MANAGERIAL ABILITY TO AUDIT FEES AND GOING CONCERN OPINIONS

Author(s)

FARAJZADEH DEHKORDI HASSAN | Heidari Nahid | Issue Writer Certificate

Keywords

AUDIT FEEQ2

AUDIT OPINIONQ2

ENGAGEMENT RISKQ1

GOING CONCERNQ1

MANAGERIAL ABILITYQ2

Abstract

This paper investigates the relation of MANAGERIAL ABILITY to AUDIT FEEs and GOING CONCERN opinions of some firms listed in Tehran Stock Exchange (TSE) from 1382 to 1392. In order to measure the MANAGERIAL ABILITY, the management scores defined by the two-stage DEA model of Demerjian et al. (2012) have been used. Moreover, AUDIT FEEs and GOING CONCERN opinions have been considered as audit risk. The sample consists of 1, 034 firm-year observations from 94 unique firms. OLS and Logistic regressions have been used to test hypotheses. The results show that any increase in MANAGERIAL ABILITY decreases AUDIT FEEs and likelihood of GOING CONCERN opinion. Generally, the findings support the notion that the MANAGERIAL ABILITY is relevant to auditors’ decisions. This evidence is particularly important because there is a paucity of empirical evidence on the relation between managerial characteristics and auditors’ decisions.

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APA: Copy

FARAJZADEH DEHKORDI, HASSAN, & Heidari, Nahid. (2017). THE RELATION OF MANAGERIAL ABILITY TO AUDIT FEES AND GOING CONCERN OPINIONS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 6(23 ), 221-239. SID. https://sid.ir/paper/241066/en

Vancouver: Copy

FARAJZADEH DEHKORDI HASSAN, Heidari Nahid. THE RELATION OF MANAGERIAL ABILITY TO AUDIT FEES AND GOING CONCERN OPINIONS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2017;6(23 ):221-239. Available from: https://sid.ir/paper/241066/en

IEEE: Copy

HASSAN FARAJZADEH DEHKORDI, and Nahid Heidari, “THE RELATION OF MANAGERIAL ABILITY TO AUDIT FEES AND GOING CONCERN OPINIONS,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 6, no. 23 , pp. 221–239, 2017, [Online]. Available: https://sid.ir/paper/241066/en

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