The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise

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MOUSAVI SHIRI SAYYED MAHMOD; BAKHSHIAN ASAL

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING STUDIES Year:2019 | Volume:8 | Issue:30 Page(s): 55-74

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Information Journal Paper

Title

The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise

Author(s)

MOUSAVI SHIRI SAYYED MAHMOD | BAKHSHIAN ASAL | Issue Writer Certificate

Keywords

Managerial Overconfidence

Audit Committee

Audit Fees

Auditor Industry Specialization

Abstract

We are expect that an Audit Committee influence on relationship between hiring an auditor who depend management And expressed the desire to get a decrease. also Audit Committee can cover a stronger audit request Which leads to higher Audit Fees And managers involved in the audit of the society. In this study, the effects of too much trust management and the Audit Committee on Audit Fees and Auditor Industry Specialization in during 2008-2014 using panel data analysis and Ordinary Least Square (OLS) regression in R programming language. The results of the statistical analysis show that research hypotheses non-significant relationship between Managerial Overconfidence on, Audit Fees. Also significant relationship between Managerial Overconfidence and Audit Committee on Audit Fees. The study can be said non-significant relationship between Managerial Overconfidence and Audit Committee on industry specialized auditors.

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APA: Copy

MOUSAVI SHIRI, SAYYED MAHMOD, & BAKHSHIAN, ASAL. (2019). The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise. JOURNAL OF ACCOUNTING AND AUDITING STUDIES, 8(30 ), 55-74. SID. https://sid.ir/paper/269066/en

Vancouver: Copy

MOUSAVI SHIRI SAYYED MAHMOD, BAKHSHIAN ASAL. The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise. JOURNAL OF ACCOUNTING AND AUDITING STUDIES[Internet]. 2019;8(30 ):55-74. Available from: https://sid.ir/paper/269066/en

IEEE: Copy

SAYYED MAHMOD MOUSAVI SHIRI, and ASAL BAKHSHIAN, “The influence of audit committee on the Relationship between Managerial Overconfidence and Audit Fees and audit specialise,” JOURNAL OF ACCOUNTING AND AUDITING STUDIES, vol. 8, no. 30 , pp. 55–74, 2019, [Online]. Available: https://sid.ir/paper/269066/en

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