Social Capital and Audit Fees

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

MEHRABANPOUR MOHAMMADREZA; Jandaghi Ghomi Mohammad; Rajabbeyki Mohammad Ali

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:2018 | Volume:25 | Issue:2 Page(s): 269-288

Download Full-Text

Persian Verion

View:

1,494

Download:

Cites:

Information Journal Paper

Title

Social Capital and Audit Fees

Author(s)

MEHRABANPOUR MOHAMMADREZA | Jandaghi Ghomi Mohammad | Rajabbeyki Mohammad Ali | Issue Writer Certificate

Keywords

Social capitalQ1

Audit feesQ1

Client environmentQ1

Client relationsQ1

Client riskQ1

Abstract

Objective: The purpose of this research is to identify the effect of Social capital on Audit fees. As an emerging form of economic capital, Social capital leads to mutual trust and beneficial partnerships in business environment and thereby driving economic behaviors toward collective well-being. In a capital market, Audit fees are affected by client's risk and thus it can be an indicator of the effectiveness of the trust of Social capital in the business environment. In this regard, the present study investigates the effect of the client's Social capital on Audit fees. Methods: Social capital indicators in this study include cognitive (including religiosity, family values, collectivism), and structural variables (including relationships with other companies and relationships with the government). The research sample includes 119 Tehran Stock Exchange (TSE) firms during the period from 2009 to 2017, and a multivariable regression is used for hypothesis testing on a panel data set. Results: The results show a negative and significant effect of Social capital due to religiosity, collectivism and relations with other companies on the Audit fees. However, there are not any significant effect about the Social capital of family values and governmental relationship. Conclusion: Social capital by creation of the trust, tendency to cooperate and formation of collective actions for achieving social and economic synergies has led to economic behaviors toward collective goals and interests and makes the avoidance of opportunistic behaviors in business and so it significantly contributes to a reduction in Audit fees.

Cites

No record.

References

No record.

Cite

APA: Copy

MEHRABANPOUR, MOHAMMADREZA, Jandaghi Ghomi, Mohammad, & Rajabbeyki, Mohammad Ali. (2018). Social Capital and Audit Fees. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 25(2 ), 269-288. SID. https://sid.ir/paper/8208/en

Vancouver: Copy

MEHRABANPOUR MOHAMMADREZA, Jandaghi Ghomi Mohammad, Rajabbeyki Mohammad Ali. Social Capital and Audit Fees. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2018;25(2 ):269-288. Available from: https://sid.ir/paper/8208/en

IEEE: Copy

MOHAMMADREZA MEHRABANPOUR, Mohammad Jandaghi Ghomi, and Mohammad Ali Rajabbeyki, “Social Capital and Audit Fees,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 25, no. 2 , pp. 269–288, 2018, [Online]. Available: https://sid.ir/paper/8208/en

Related Journal Papers