The Effect of Unexpected Audit Fees on Financial Reporting Quality

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ROSTAMI VAHAB; kargar Hamed; REZAEI LEYLA

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

Journal Paper

Paper Information

Journal: Professional Auditing Research Year:2022 | Volume:2 | Issue:8 Page(s): 146-162

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Information Journal Paper

Title

The Effect of Unexpected Audit Fees on Financial Reporting Quality

Author(s)

ROSTAMI VAHAB | kargar Hamed | REZAEI LEYLA | Issue Writer Certificate

Keywords

Audit Fee Parts

Auditors Financial Reporting Quality

Unexpected Audit Fees

Economical depending of the Auditors

Abstract

The current research aim is to trace the relation between probity of the paying Unexpected Audit Fees and companies' financial reporting quality. For this purpose, the data of the 121 listed companies in the Tehran Stock Exchange were selected by the systematic elimination pattern was gathered along a time period of 2016 to 2021 and The research hypotheses were tested by using the multi-linear regression model on base of pooling data. Choi & et al. (2010) developed model is employed to assess Unexpected Audit Fees and was gained of Barth & et al. (2001) for evaluation of financial reporting quality. The findings indicate there is a negative and meaningful relation between payment of Unexpected Audit Fees and unsuitable financial reporting quality. upon to expected theoretical base of the research while the companies don't have suitable financial reporting quality they may try by more paying to the applied auditors to get their consent and issuing less adjusted auditor report. And this finding is in accordance with past finding of Lobo and Zoe (2013) which showed conditionally increment of the audit fee lead to decreasing the probity of the annual reports adjustment. The present study's findings provide some invaluable concepts for Iranian Association of Certified Public Accountants and other related bode about necessity of more effort to regularity of the auditors' attestation services pricing process.

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APA: Copy

ROSTAMI, VAHAB, kargar, Hamed, & REZAEI, LEYLA. (2022). The Effect of Unexpected Audit Fees on Financial Reporting Quality. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), 2(8 ), 146-162. SID. https://sid.ir/paper/999837/en

Vancouver: Copy

ROSTAMI VAHAB, kargar Hamed, REZAEI LEYLA. The Effect of Unexpected Audit Fees on Financial Reporting Quality. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH)[Internet]. 2022;2(8 ):146-162. Available from: https://sid.ir/paper/999837/en

IEEE: Copy

VAHAB ROSTAMI, Hamed kargar, and LEYLA REZAEI, “The Effect of Unexpected Audit Fees on Financial Reporting Quality,” JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), vol. 2, no. 8 , pp. 146–162, 2022, [Online]. Available: https://sid.ir/paper/999837/en

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