THE IMPACT OF MONOPOLY OR COMPETITION ON PRICING OF EXTERNAL AUDIT SERVICES

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EBRAHIMI KORDLAR ALI; JAVANI GHALANDARI MUSA; GANJI KIANOOSH

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Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2017 | Volume:13 | Issue:52 Page(s): 141-169

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Title

THE IMPACT OF MONOPOLY OR COMPETITION ON PRICING OF EXTERNAL AUDIT SERVICES

Author(s)

EBRAHIMI KORDLAR ALI | JAVANI GHALANDARI MUSA | GANJI KIANOOSH | Issue Writer Certificate

Keywords

AUDIT FEESQ1

INDUSTRY COMPETITIVENESSQ2

AUDIT RISKQ2

BUSINESS RISKQ2

Abstract

Existing theories predict two contradict relation between industry competition and AUDIT FEES. Industry competition reduces the agency problem between manager and stockholder of firms and also increases the accuracy of financial statement. It therefore decreases the assessment of risk by auditors and they are inclined to charge low audit fee for companies operating in competitive industry. On the other hand industry competition can increase: the assessment of BUSINESS RISK by auditor, so it would be expected as the competition in industry rises the audit fee, the current study examine empirically "The impact of monopoly or industry competition on pricing obtained from external audit services "with the information of 96 publicly-held companies listed in Tehran Stock Exchange (TSE) Between 2009-2016. The result of study shows the significant and negative relation between audit fee and industry competition. In other words, auditor charge low audit fee for client which operate in high competitive industry.

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APA: Copy

EBRAHIMI KORDLAR, ALI, JAVANI GHALANDARI, MUSA, & GANJI, KIANOOSH. (2017). THE IMPACT OF MONOPOLY OR COMPETITION ON PRICING OF EXTERNAL AUDIT SERVICES. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 13(52), 141-169. SID. https://sid.ir/paper/242296/en

Vancouver: Copy

EBRAHIMI KORDLAR ALI, JAVANI GHALANDARI MUSA, GANJI KIANOOSH. THE IMPACT OF MONOPOLY OR COMPETITION ON PRICING OF EXTERNAL AUDIT SERVICES. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2017;13(52):141-169. Available from: https://sid.ir/paper/242296/en

IEEE: Copy

ALI EBRAHIMI KORDLAR, MUSA JAVANI GHALANDARI, and KIANOOSH GANJI, “THE IMPACT OF MONOPOLY OR COMPETITION ON PRICING OF EXTERNAL AUDIT SERVICES,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 13, no. 52, pp. 141–169, 2017, [Online]. Available: https://sid.ir/paper/242296/en

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