Growth opportunities, Cash Holding and Audit Fee

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Hemati Hasan; Amiri Esmaeil; ALIPOUR SAFDAR

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2020 | Volume:11 | Issue:44 Page(s): 91-106

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Information Journal Paper

Title

Growth opportunities, Cash Holding and Audit Fee

Author(s)

Hemati Hasan | Amiri Esmaeil | ALIPOUR SAFDAR | Issue Writer Certificate

Keywords

Cash HoldingsQ1

Audit FeesQ1

Growth OpportunitiesQ1

Agency ConflictQ1

Abstract

Managers, seeking economic benefits, maintain a high level of cash. Additional cash exacerbates agency problems between shareholders and managers; meanwhile auditors, in order to decrease audit risk related to Cash Holdings, demand more Audit Fees by more audit efforts. The current research, aimed to investigate the relationship between Cash Holdings and Audit Fees and also examine the role of Growth Opportunities in the relationship. In this study, the financial information of 65 companies listed in Tehran stock exchange during the period of 2006-2015 has been examined. The results from testing the research hypotheses indicated that there is a significantly positive relationship between Cash Holdings and Audit Fees, suggesting that higher level of Cash Holdings requires more audit efforts and in turn, higher Audit Fees. The other results suggested that both high and low Growth Opportunities of firms strengthen the relationship. In fact, due to the emergence of Agency Conflict resulting from Cash Holdings, their audit becomes difficult, and opportunistic behavior, especially in firms characterized by high growth level, increase managers’ activities toward gaining their goals and maintaining their positions, and finally, Audit Fees are increased due to auditors’ efforts.

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APA: Copy

Hemati, Hasan, Amiri, Esmaeil, & ALIPOUR, SAFDAR. (2020). Growth opportunities, Cash Holding and Audit Fee. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 11(44 ), 91-106. SID. https://sid.ir/paper/397704/en

Vancouver: Copy

Hemati Hasan, Amiri Esmaeil, ALIPOUR SAFDAR. Growth opportunities, Cash Holding and Audit Fee. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2020;11(44 ):91-106. Available from: https://sid.ir/paper/397704/en

IEEE: Copy

Hasan Hemati, Esmaeil Amiri, and SAFDAR ALIPOUR, “Growth opportunities, Cash Holding and Audit Fee,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 11, no. 44 , pp. 91–106, 2020, [Online]. Available: https://sid.ir/paper/397704/en

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