Surveying the relationship between the rate of change of auditor independence and audit fees in Tehran Stock Exchange
Publish Year: 1392
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:
IMIIMAIEO02_024
تاریخ نمایه سازی: 24 فروردین 1393
Abstract:
This study examines the relationship between auditor independence and audit fees of listed companies in Tehran Stock Exchange. Discretionary accruals used to measure independentauditors. Research data using statistical sample of 80 companies listed in Tehran Stock Exchange for the period 2005-2010 have been analyzed in the method of least squaresregression analysis and the combined data. Study includes two hypotheses that theyinvestigate the relationship between company auditor independence and changing the audit fees with the change of company size. It means, with increasing auditor independence, audit fees paid to auditors also increased. Also, the hypothesis test results showed that the largerthe size of the client company, additional fees paid to the auditors
Authors
Davood Assei Nezhad
Department of Accounting, Islamic Azad University, Omidiyeh Branch, Iran
Mehdi Arabi
Department of Accounting, Islamic Azad University, Omidiyeh Branch, Iran
Shiva Hassan Pour
Department of Accounting, Islamic Azad University, Omidiyeh Branch, Iran
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