Jump and consistency at the abnormal audit fee and financial reporting quality

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FAKHARI HOSSEIN; QORBANI HADI; Rajab beyki Mohammad Ali

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

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Paper Information

Journal: Journal of Accounting Advances Year:2019 | Volume:10 | Issue:2 (75/3) Page(s): 221-250

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Title

Jump and consistency at the abnormal audit fee and financial reporting quality

Author(s)

FAKHARI HOSSEIN | QORBANI HADI | Rajab beyki Mohammad Ali | Issue Writer Certificate

Keywords

Abnormal Audit FeeQ1

Financial Reporting QualityQ1

Jump at the Abnormal Audit FeeQ1

Abstract

The review of the literature shows that there are different findings regradin the relationship between Abnormal Audit Fees and Financial Reporting Quality. The reasons for these different results can be determined by a minor and detailed analysis of the Abnormal Audit Fees; therefore, this research intends to investigate the relationship between Abnormal Audit Fees and Financial Reporting Quality in the emerging market like Tehran Stock Exchange (TSE). In this regard, the effect of the Abnormal Audit Fees on the quality of financial reporting in 86 companies listed on the Tehran Stock Exchange during the period 1390 to 1395 was examined. To test the research hypotheses, a multivariate regression model, and the least-squares method have been used. The result showed that there is a positive and significant effect of jump at Abnormal Audit Fees on Financial Reporting Quality. Moreover, results showed long-term Abnormal Audit Fee has a positive and significant effect on Financial Reporting Quality.

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APA: Copy

FAKHARI, HOSSEIN, QORBANI, HADI, & Rajab beyki, Mohammad Ali. (2019). Jump and consistency at the abnormal audit fee and financial reporting quality. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 10(2 (75/3) ), 221-250. SID. https://sid.ir/paper/360806/en

Vancouver: Copy

FAKHARI HOSSEIN, QORBANI HADI, Rajab beyki Mohammad Ali. Jump and consistency at the abnormal audit fee and financial reporting quality. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2019;10(2 (75/3) ):221-250. Available from: https://sid.ir/paper/360806/en

IEEE: Copy

HOSSEIN FAKHARI, HADI QORBANI, and Mohammad Ali Rajab beyki, “Jump and consistency at the abnormal audit fee and financial reporting quality,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 10, no. 2 (75/3) , pp. 221–250, 2019, [Online]. Available: https://sid.ir/paper/360806/en

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