A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market
Publish Year: 1399
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJAAF-4-1_001
تاریخ نمایه سازی: 13 آذر 1400
Abstract:
Using meta-analysis, we investigate the combined effect of the most extended independent variables in this literature line. The meta-analysis obtained results in a deeper understanding of the anomalies, mixed results, and gaps in audit fees research.To achieve the desired objective, meta-analysis is used. The study's statistical population reviewed the most relevant studies on this subject published in Iranian and international journals for the ۲۰۰۰-۲۰۱۶ period. The effect of independent variables on audit fees is studied. A total of ۱۶۲ studies, ۱۴۶ published in international journals, and ۱۶ in Iranian journals are considered the study sample.Our findings suggest that some independent variables have consistent results, several show no precise rhythm to the results, and some others only indicate significant results in specific periods or certain countries; variables of audit quality, accounting firm size, industry specialization of the firm, accounting firm tenure and client size are positively correlated with audit fees. However, we conclude that there is no significant relationship between the risk of client firm and audit fees.The current study is almost the first study conducted on the study's subject, and the results may help audit the profession.
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Authors
Ali Daemigah
Department of Accounting, Imam Reza International University, Mashhad, Iran
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