AGENCY COSTS & INDEPENDENT AUDIT SERVICES PRICING

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RAJABI R.A.; MOHAMMADI KHASHOUEI H.

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

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2008 | Volume:15 | Issue:53 Page(s): 35-52

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Information Journal Paper

Title

AGENCY COSTS & INDEPENDENT AUDIT SERVICES PRICING

Author(s)

RAJABI R.A. | MOHAMMADI KHASHOUEI H. | Issue Writer Certificate

Keywords

INDEPENDENT AUDITINGQ2

AUDIT SERVICES PRICINGQ2

AGENCY COSTSQ2

Abstract

The orithecally the existence, growth and diversity of agency relation is expected to effect on audit pricing by affecting size, complexity and risk of the auditee. But no adequate evidences have been documented. This study investigates the association of AUDIT SERVICES PRICING with AGENCY COSTS. For this purpose, AGENCY COSTS’ factors are used as independent variables and audit fee is used as dependent variable. The purpose of this study is to find whether there is a significant relationship between AGENCY COSTS and AUDIT SERVICES PRICING. The necessary information for testing correlation of variables through a regression model gathered from production companies of Tehran Stock and Exchange (TSE) for the financial year of 2005. The results of this study show that for the some of independent variables there is a relationship between AGENCY COSTS and AUDIT SERVICES PRICING and on this basis it is possible to propose that there are AGENCY COSTS or conflict of interests among various groups of involving parties in corporations in Iran and, this conflict affects AUDIT SERVICES PRICING.

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APA: Copy

RAJABI, R.A., & MOHAMMADI KHASHOUEI, H.. (2008). AGENCY COSTS & INDEPENDENT AUDIT SERVICES PRICING. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 15(53), 35-52. SID. https://sid.ir/paper/8081/en

Vancouver: Copy

RAJABI R.A., MOHAMMADI KHASHOUEI H.. AGENCY COSTS & INDEPENDENT AUDIT SERVICES PRICING. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2008;15(53):35-52. Available from: https://sid.ir/paper/8081/en

IEEE: Copy

R.A. RAJABI, and H. MOHAMMADI KHASHOUEI, “AGENCY COSTS & INDEPENDENT AUDIT SERVICES PRICING,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 15, no. 53, pp. 35–52, 2008, [Online]. Available: https://sid.ir/paper/8081/en

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