Relation of Audit Market Concentration to Audit Fees and Audit Quality according to Article 99 of Fifth Development Plan Law

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Gholami Gifan Saeedeh; BAZRAFSHAN AMENEH; SALEHI MEHDI

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Title

Relation of Audit Market Concentration to Audit Fees and Audit Quality according to Article 99 of Fifth Development Plan Law

Author(s)

Gholami Gifan Saeedeh | BAZRAFSHAN AMENEH | SALEHI MEHDI | Issue Writer Certificate

Keywords

audit feeQ1

audit qualityQ1

audit market concentrationQ1

article 99 of law for fifth development planQ1

Abstract

The study is aimed to investigate the relation of audit market concentration to audit fee and audit quality. The sample consists of 91 firms listed in Tehran Stock Exchange for a period of 10 years from 2004 to 2014. The study uses panel regression model to test the first and third hypotheses and employs Chao and Hausman tests to select among hybrid, fixed effects and random effects models. Also it uses Panel logistic regression model to test the second and fourth hypotheses and applies AIC statistic to choose the appropriate logistic regression model. Results indicate that there is a significant positive relation between audit market concentration and audit fee, while there is no significant relation between audit market concentration and audit quality. In addition, findings indicate that despite of increases in market concentration after approval of Article 99 of the Fifth Development Plan, this approval has no effects on the relation of the audit market concentration to auditor fees and quality audit.

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APA: Copy

Gholami Gifan, Saeedeh, BAZRAFSHAN, AMENEH, & SALEHI, MEHDI. (2019). Relation of Audit Market Concentration to Audit Fees and Audit Quality according to Article 99 of Fifth Development Plan Law. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 8(3 (31) ), 365-387. SID. https://sid.ir/paper/241135/en

Vancouver: Copy

Gholami Gifan Saeedeh, BAZRAFSHAN AMENEH, SALEHI MEHDI. Relation of Audit Market Concentration to Audit Fees and Audit Quality according to Article 99 of Fifth Development Plan Law. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;8(3 (31) ):365-387. Available from: https://sid.ir/paper/241135/en

IEEE: Copy

Saeedeh Gholami Gifan, AMENEH BAZRAFSHAN, and MEHDI SALEHI, “Relation of Audit Market Concentration to Audit Fees and Audit Quality according to Article 99 of Fifth Development Plan Law,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 8, no. 3 (31) , pp. 365–387, 2019, [Online]. Available: https://sid.ir/paper/241135/en

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