THE RELATIONSHIP BETWEEN THE AUDIT COMMITTEE FEATURES AND AUDIT SERVICES FEES

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

ABBASZADEH MOHAMMAD REZA; FAKOUR HOSSEIN; GHANNAD MOSTAFA

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

Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2017 | Volume:4 | Issue:3 (14) Page(s): 47-64

Download Full-Text

Persian Verion

View:

3,109

Download:

Cites:

Information Journal Paper

Title

THE RELATIONSHIP BETWEEN THE AUDIT COMMITTEE FEATURES AND AUDIT SERVICES FEES

Author(s)

ABBASZADEH MOHAMMAD REZA | FAKOUR HOSSEIN | GHANNAD MOSTAFA | Issue Writer Certificate

Keywords

AUDIT COMMITTEE INDEPENDENCEQ1

AUDIT COMMITTEE EXPERTISE AND FINANCIAL EXPERTISEQ1

HISTORY OF FORMING AUDIT COMMITTEEQ1

AUDIT COMMITTEEQ1

AUDIT FEESQ1

Abstract

The role of the AUDIT COMMITTEE in Corporate strategic system is one of the issues that the supervising bodies care about it very much. AUDIT COMMITTEE as a responsible body for supervising the work of auditors has an important role in determining the size and scope of auditors' proceedings and also it is responsible for determining audit services fees according to Charter of the AUDIT COMMITTEE. Therefore, the purpose of this study is to examine the relationship the AUDIT COMMITTEE features and the AUDIT FEES. According to internal control instructions of publishers market that make it necessary to form AUDIT COMMITTEE and disclose the AUDIT COMMITTEE features. we use information about 134 firms accepted in Tehran Stock Exchange that disclose their AUDIT COMMITTEE features and audit services fees in their report from 2012 to 2014 in to test The Relationship between the AUDIT COMMITTEE features and Audit services Fees. In order to test the research hypotheses, we used the multiple regression model. The results show that "forming AUDIT COMMITTEE history" has significant and positive relationship with AUDIT COMMITTEE fees; but there is no significant relationship between "AUDIT COMMITTEE INDEPENDENCE" and "audit committee Expertise and financial expertise".

Cites

No record.

References

No record.

Cite

APA: Copy

ABBASZADEH, MOHAMMAD REZA, FAKOUR, HOSSEIN, & GHANNAD, MOSTAFA. (2017). THE RELATIONSHIP BETWEEN THE AUDIT COMMITTEE FEATURES AND AUDIT SERVICES FEES. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 4(3 (14) ), 47-64. SID. https://sid.ir/paper/252277/en

Vancouver: Copy

ABBASZADEH MOHAMMAD REZA, FAKOUR HOSSEIN, GHANNAD MOSTAFA. THE RELATIONSHIP BETWEEN THE AUDIT COMMITTEE FEATURES AND AUDIT SERVICES FEES. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2017;4(3 (14) ):47-64. Available from: https://sid.ir/paper/252277/en

IEEE: Copy

MOHAMMAD REZA ABBASZADEH, HOSSEIN FAKOUR, and MOSTAFA GHANNAD, “THE RELATIONSHIP BETWEEN THE AUDIT COMMITTEE FEATURES AND AUDIT SERVICES FEES,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 4, no. 3 (14) , pp. 47–64, 2017, [Online]. Available: https://sid.ir/paper/252277/en

Related Journal Papers