Managerial Ability and Audit Fees: Role of Financial Distress

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SAGHAFI ALI; Ali Famian Mojtaba

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Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2019 | Volume:9 | Issue:33 Page(s): 221-244

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Information Journal Paper

Title

Managerial Ability and Audit Fees: Role of Financial Distress

Author(s)

SAGHAFI ALI | Ali Famian Mojtaba | Issue Writer Certificate

Keywords

managerial abilityQ1

financial distressQ1

audit feeQ1

Abstract

This study examines the relation between managerial ability and audit fee as well as the effects of financial distress on the relation. To test the hypotheses, this study uses multivariate regression method and the statistical "panel data" technique. To measure the managerial ability and financial distress, this study uses DEA methods according to Demerjian et al. (2012) and Altamn model modified by Roodposhti et al (2010), respectively. The sample consists of 82 firms listed in Tehran Stock Exchange over the period from 210 to 2016. Findings show that there is a significant negative relation between the managerial ability and audit fees and also, this relation is not moderated with financial distress.

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APA: Copy

SAGHAFI, ALI, & Ali Famian, Mojtaba. (2019). Managerial Ability and Audit Fees: Role of Financial Distress. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 9(33 ), 221-244. SID. https://sid.ir/paper/391559/en

Vancouver: Copy

SAGHAFI ALI, Ali Famian Mojtaba. Managerial Ability and Audit Fees: Role of Financial Distress. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;9(33 ):221-244. Available from: https://sid.ir/paper/391559/en

IEEE: Copy

ALI SAGHAFI, and Mojtaba Ali Famian, “Managerial Ability and Audit Fees: Role of Financial Distress,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 9, no. 33 , pp. 221–244, 2019, [Online]. Available: https://sid.ir/paper/391559/en

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