The effects of competition in audit market on audit fee: the role of audit market size

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ORADI JAVAD; NASIRZADEH FARZANEH; HESARZADEH REZA

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): 1-30

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Title

The effects of competition in audit market on audit fee: the role of audit market size

Author(s)

ORADI JAVAD | NASIRZADEH FARZANEH | HESARZADEH REZA | Issue Writer Certificate

Keywords

Competition in Audit MarketQ1

Audit Market SizeQ1

Audit feeQ1

Audit QualityQ1

Abstract

This study examines the impact of competition in the audit market on auditing fees; It also examines the moderating role of the Audit Market Size. Experimental findings relating to the study of 133 companies listed on the Tehran Stock Exchange, from 2007 to 2015, showed that competition in the auditing market has a negative and significant impact on auditing fees. Besides, the size of the audit market exacerbates the negative effect of competition in the audit market on Audit fees. Other findings showed that competition in the audit market leads to a decline in Audit Quality and the Audit Market Size does not affect the relationship between competition in the audit market and auditing fee.

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APA: Copy

ORADI, JAVAD, NASIRZADEH, FARZANEH, & HESARZADEH, REZA. (2019). The effects of competition in audit market on audit fee: the role of audit market size. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 10(2 (75/3) ), 1-30. SID. https://sid.ir/paper/362800/en

Vancouver: Copy

ORADI JAVAD, NASIRZADEH FARZANEH, HESARZADEH REZA. The effects of competition in audit market on audit fee: the role of audit market size. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2019;10(2 (75/3) ):1-30. Available from: https://sid.ir/paper/362800/en

IEEE: Copy

JAVAD ORADI, FARZANEH NASIRZADEH, and REZA HESARZADEH, “The effects of competition in audit market on audit fee: the role of audit market size,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 10, no. 2 (75/3) , pp. 1–30, 2019, [Online]. Available: https://sid.ir/paper/362800/en

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