جستجوی مقالات مرتبط با کلیدواژه « Audit Fees » در نشریات گروه « حسابداری »

The present study relationship between earnings smoothing and audit fees with an emphasis on external monitoring. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The systematic elimination sampling, 127 companies were selected as sample and were investigated in the period of 9 years between 2013 and 2021. The method used to collect information is a library and data are collected for measuring variables from the codal website and corporate financial statements and in Excel, basic calculations have been made then, to test the hypotheses of the software stata was used. The results of the research show that there is an inverse relationship between profit smoothing and auditor's fees. Also, the independence of the board of directors has a negative effect on the relationship between profit smoothing and auditor's fees.

Concerns about the destructive effects of long-term relationships between auditors and business owners on auditor independence and audit quality have led to the formulation of laws limiting these relationships; Therefore, the policy of mandatory rotation, in order to improve the independence of accountants and as a result to increase the quality of auditing, has attracted the opinion of legislators. Critics of this policy believe that the implementation of such a policy will lead to an increase in audit costs as well as a delay in submitting the audit report. Indeed, critics focus on the cost of forced rotation. Therefore, the aim of the current research is to investigate the price of forced rotation by considering two direct consequences including; The audit fee and the timeliness of the audit report. For this purpose, a sample of 120 companies listed on the Tehran Stock Exchange during the period of 2017-2022 has been selected. The ordinary least squares regression model was also used to test the research hypotheses. The obtained results show; During the mandatory rotation period, the audit costs increased and the audit report was delayed. The results of this research support the accounting profession's arguments that mandatory turnover is not without cost to various stakeholders, including clients, auditors, and investors.

Audit quality is one of the most important issues that has always been the focus of many researchers. Despite the efforts that have been made so far, more efforts are still needed to solve the issues and problems in this field. Challenges such as the method of paying audit fees, the pricing of audit services, the selection of audit institutions and their tenure have been considered in this research, so that solutions can be found to reduce the economic dependence of auditors and increase healthy competition in the market. provided audit and improvement of audit quality. The aim of the research is to provide a practical model for improving the audit quality level with an emphasis on improving the procedures. The research method includes the review of previous literature and researches and the use of the systematic approach of theorizing the foundation's data. After identifying the damages and weaknesses in the current procedures governing the audit market, a proposed model was designed to eliminate the existing gaps. The proposed model in the current research was designed with the participation of 16 experts and experts in the field of auditing during an interview in 1401, and in order to make audit fees transparent, audit market healthy, improve audit quality and respect the rights of all stakeholders, Strategic factors are classified into three categories: corrective, regulatory and restrictive policies and procedures.

This research has been conducted with the aim of investigating the effect of the disclosure of key audit matters in the independent auditor's report on the audit fee and the delay in issuing the independent auditor's report. Adding the key audit matters section in the audit report in order to strengthen the auditor's relationship with the stakeholders through audit reports is considered one of the important regulations enacted in recent years, which is crystallized by the formulation of the 701 audit standard entitled "Reporting key audit matters in the independent auditor's report". has been This research is conducted with the statistical population consisting of 71 members of audit committees of listed and non-listed companies and through interviews and questionnaires to collect data and then using 22SPSS software, the effect of disclosing key audit matters on audit fees and delay in issuing the auditor's report. The results of this study showed that the inclusion of key audit matters in the auditor's reports constantly leads to a delay in the issuance of the audit report. It also provides evidence of the existence of a significant positive relationship between key audit matters and accounting costs. Our findings will help editors of laws and regulations and observers to better understand the consequences of modern accounting standards.

Despite the efforts that have been made so far more efforts are still needed to solve the issues and problems in Audit quality. the method of paying audit fees, the pricing of audit services, the selection of audit institutions and their tenure have been considered in this research. The aim of the research is to evaluate the obstacles to improving audit quality with an emphasis on identifying faulty procedures. The research method includes reviewing related literature, preparing and distributing questionnaires. Obstacles to the improvement of audit quality have been identified in the current research with the participation of 305 auditors working in the accredited audit institutions of the Securities and Exchange Organization through a questionnaire in 1401.In addition to the need to pay attention to ethical principles, the obstacles mentioned in six main groups include; Pricing procedures for audit services and the results of using them, audit fees and how to pay them, how competition between audit institutions and their share of the audit market and the factors affecting it, the manner and conditions of providing various The services and issuing of audit reports by audit institutions, the size of audit institutions and the manner and effects of their integration with each other, the length of tenure of audit institutions and the factors affecting the selection and change of auditors have been classified, and according to the results of the research, the defects in it have been resolved. It can ultimately lead to the improvement of audit quality.

The audit committee, as one of the monitoring mechanisms of corporate governance has turned into an important factor in the financial reporting process of companies to prevent manipulation of financial information and increase the validity of financial statements.  The charter of the audit committee approved by the Securities and exchange organization has some paragraphs about the independence and expertise of the audit committee members. Thus, the tenure of office for the audit committee members has been less considered as a feature of the audit committee members. Thus, the present study aimed to investigate the nonlinear relationship between the tenure of audit committee members and audit fees. In order to measure the tenure of office for the audit committee members, the average years of tenure of office for the audit committee members was used. In order to measure the Audit fee of audit fee logarithm was used. The research sample included 110 companies listed on the Tehran Stock Exchange during 2013-2018. Multivariate regression model with panel data through fixed effects method was used to test the research hypothesis. The obtained results indicated that is a non-linear relationship between the tenure of the Audit Committee members and the audit fee.

Information asymmetry and economic uncertainty are features of the capital market in today's complex business environment, which increase audit risk and litigation risk, and can be effective in explaining audit fees. The purpose of this research is to investigate the role of legal claims risk, information asymmetry and economic uncertainty in explaining audit fees. The time domain of the research is the period from 2013 to 2021 and the research sample includes 120 companies listed on the Tehran Stock Exchange. Research findings, based on analysis using multivariable regression models on combined data, show that among the macroeconomic variables investigated (including economic growth rate, inflation rate, exchange rate, and interest rate), both economic growth rate and inflation rate have a direct and significant relationship with the audit fee. Additionally, there is a direct and significant relationship between the risk of lawsuits and information asymmetry with the audit fee. The results indicate that the risk of lawsuits, economic uncertainty and information asymmetry play an effective role in explaining auditors' fees.

Auditing process plays a major role in financial reporting because it increases the reliability, validity and overall quality of accounting information. Therefore, financial reporting is of primary importance for creditors' assessment of the company's ability to repay its debts. Therefore, high-quality auditing reduces uncertainty, builds trust of capital providers in financial statements, and affects companies' access to finance. Therefore, according to the above contents, this research seeks to investigate whether audit fees have an effect on access to financing. Also, the time domain includes 10 consecutive years from 1391 to 1400 with a sample of 112 companies admitted to the Tehran Stock Exchange, which was estimated using multivariable linear regression and combined data to test the hypotheses. The results of the findings showed that audit fees have a significant and inverse effect on access to financing.

In the current research, the impact of profit smoothing and auditor's tenure on the audit fees of companies admitted to the Tehran Stock Exchange has been investigated. The current research is in the descriptive-correlational research group in terms of its practical purpose and data collection method. Also, in order to select the sample size, a systematic exclusion sampling (screening) method was used, and according to the considered conditions, finally 159 companies were selected in the 6-year period between 1394 and 1399 (a total of 954 years). company) were analyzed. To check the hypotheses, multivariate regression methods using Eviews8 software and panel data method - fixed effects have been used. The results obtained in this study show that profit smoothing and auditor's tenure had a positive and significant effect on companies' audit fees during the research period.

The present study was conducted to analyze the Scientific Collaboration Networks and visualization the science map of papers on the subject of audit fees published in the journals approved by the MSRT. This research is of applied type and has been done by using co-occurrence analysis of words (network analysis,Co-Word,and Co-authorship). The research community is formed by245papers published from 2003-2022, which were analyzed and visualized using VOSviewer, Ucinet, and BibExcel software. The results showed that between 2019&2021, with the publication of108papers(44%),there was a revolution in the publication of audit fees research in Iran, and the scientific journal of professional audit research, with23%of published papers on this topic, had the greatest tendency to audit fees. The writing confusion and diversity in the Persian language have led to the use of49written and semantic equivalents for audit fees in previous researches, which warns of the necessity of its optimization by journals and researchers. Co-Word analysis indicates that998keywords are used in the articles, after audit fees(193),the most frequent words are audit quality(34),audit risk(21),and abnormal audit fee(21). The keywords audit quality and audit risk with 24&20co-occurrences had the highest co-occurrence with audit fees. The analysis of co-authorship shows the existence of643authorship roles in papers on the topic of audit fees,and Ali Vaez and Vali Khodadadi with11&10papers published,and the ShahidChamran University and Ferdowsi University with68&44 repetitions of organizational affiliation among authors can be considered as the most specialized researchers and organizations among others. There was the most co-writing between Mostafa Abdi and Mahdi Kazemi with5duo collaborations.

The purpose of this research is to investigate the effect of managers' self-confidence and auditor tenure on audit fees in companies listed on the Tehran Stock Exchange. In order to carry out this research, 116 companies were investigated for a period of 7 years between 1392 and 1398 in the Tehran Stock Exchange as a statistical population. Research hypotheses were analyzed using panel data regression and combined regression in EViews10 software. The results of the hypothesis analysis using the generalized least squares estimation method showed that at the 95% confidence level, the CEO's false self-confidence has no significant effect on the company's audit fees. The tenure of the auditor has a positive and significant effect on the company's audit fee, therefore, with the increase of the auditor's tenure, the company's audit fee increases. The tenure of the auditor does not have a moderating role on the relationship between the CEO's false self-confidence and the company's audit fee.

The present study examines the relationship between audit quality and company fraud with audit fees and auditor turnover. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, three hypotheses were formulated and 1400 companies were selected through systematic elimination sampling for the 7-year period between 1394 and 1400 as the next year, and the data related to the research variables after being compiled in Excel software with They were analyzed using Eviuz version 10 statistical software. The results of the hypothesis test showed that there is a significant inverse relationship between audit quality and company fraud. And there is a significant relationship between audit quality and company fraud with the role of audit fees. Also, there is a significant relationship between audit quality and company fraud with auditor turnover role.

In this research, the impact of concentration of ownership of government and institutional ownership on accounting conservatism and independence and audit service fees has been investigated. The statistical population of the research includes all companies admitted to the Tehran Stock Exchange. Based on this, 130 companies were selected from the statistical community to test the hypotheses. The time domain of the research is related to a 7-year period from 1394-1400. The findings of the research showed that the first hypothesis, the concentration of ownership of state and institutional ownership has a positive and significant relationship with accounting conservatism and the independence of the board of directors and audit service fees.Also, the second hypothesis is that there is no positive and significant relationship between ownership concentration and accounting conservatism and independence of the board of directors and audit service fees, and it is not confirmed. Also, based on the third hypothesis, there is a positive and meaningful relationship between government and institutional ownership, accounting conservatism, independence of the board of directors, and audit service fees, and it is confirmed.

Considering that today accounting information systems have played a very important role in the workflow of organizations and in the economic environment of countries, have an important role to play, so the validation of this information can increase its reliability. Employees play a very important role in the activities of the company and can lead to the improvement of accounting processes with their positive role in information reliability. Therefore, in this study, The effect of Accounting Personnel Quality on audit fees and content of audit report in accepted companies Tehran Stock Exchange has been paid. In this study, 118 companies in the period 2013-2019 have been studied. To test the hypotheses, panel and logistic regression model was used. The research findings show that the quality of accounting staff has a significant negative effect on audit fees and the number of clauses after commenting and a significant positive effect on the type of comment (towards acceptable comment). Finally, the quality of accounting staff does not have a significant effect on the number of condition clauses.

High investor sentiment has been linked with opportunistic managerial behavior in the face of more optimistic investors and analysts. In this study, this line of work is developed by documenting the increased likelihood of misstatements and the consequent increase in audit risk in the face of high investor sentiment. The main objective of this study is to investigate the effect investor sentiment on misstatements, and auditor behavior of listed companies in Tehran Stock Exchange. The sample consists of 94 firms listed in Tehran Stock Exchange in the period from 2017 to 2021. The research hypotheses were tested using multivariate regression model with panel data method. The results showed that investor sentiment have significant positive effect on the misstatements with in 95% confidence level. In addition, other findings indicated existence of a significant positive effect investor sentiment on audit fees and going concern opinion. As a result, The findings enhance the understanding of how investor sentiment affects misstatements, and auditor behavior, and enrich the literature on corporate auditor pricing and reporting decisions.

The present study investigates the effect of auditor size on the relationship between voluntary disclosure of social responsibility and auditing fees in companies listed on the Tehran Stock Exchange. 1399, from which 80 companies were finally selected as a sample by the systematic removal method. This research is applied in terms of purpose and correlational research in terms of nature. Multivariate linear regression and composite data of these companies have also been used to analyze the hypotheses.Finally, the results of hypothesis testing showed that there is no relationship between voluntary disclosure of social responsibilities and the size of the auditor. Also, there is no significant relationship between voluntary disclosure of social responsibilities and auditing fees. Social and auditing fees are not effective.

The purpose of this study is to investigate the effect of managers' narcissism on auditing fees. For this purpose, data related to companies listed on the Tehran Stock Exchange for a period of ten years between 1390 to 1399 for 90 companies were extracted and used using Eviews 8 statistical software. The present study is descriptive and analytical in terms of purpose; In terms of the type of research process, quantitative; In terms of logic, it is an inductive research and in terms of research result, it is an applied research. Personality traits (such as the brain and hormones) suggest that individuals' behavior depends on their origins and personality traits. Individuals' personality traits underlie their behaviors. Organizational leadership is one of the topics that has been widely discussed in organizational psychology. Therefore, after statistical analysis, the results of research hypotheses indicate that managers' narcissism has a positive and significant effect on audit fees.

earning volatility، which indicates the degree of uncertainty of corporate earnings; One of the factors affecting the audit risk is known and according to research، has a positive role in determining the audit fee. The purpose of this study is to answer the question of whether auditors claim only a premium risk that is not related to the extra effort or due to more effort، they consider themselves entitled to receive a higher fee، or a combination of both factors is involved in this case simultaneously.

The present study is descriptive-correlational study، in terms of purpose applied and using a Ex-Post Facto approach. It is a period from 2014 to 2018 that after screening، the population is limited to 970 firms-years. In this study، using the concurrency estimation approach، the competitor hypotheses of the relationship between earning volatility and lag in the audit report on the one hand and its relationship with the audit fee on the other hand have been investigated.

A significant relationship was observed between earning volatility and audit fees. But no significant relationship was observed between earning volatility and audit report lag. The findings only show that the relationship between earning volatility and audit fees is strengthened in cases where the audit report is issued lag. There was also evidence of a significant positive relationship between audit report lag and audit fees.

Auditors who issue an audit report with more time، without necessarily delay in reporting be response to earning volatility، are only claiming more risk premium.

 The contribution of this study to the development of the existing literature is to explain the distinction between audit fees and audit report lag in reflecting the overall audit risk and to introduce earning volatility as representing the auditor's understanding of inherent risk.

Low audit fees and low balling are among the most important concerns of audit firms and authority bodies, since low audit fees can result in low audit effort, low audit quality and finally low financial reporting. Consequently, the Iranian Association of Certified Public Accountants (IACPA), for the first time in 2015, enforced the Regulation of Audit Services Fees (RASF) (audit pricing based on budget of each project and by taking in to account the overhead costs of the audit firm) for its members. In the absence of sufficient theoretical and empirical evidence on the consequences of the regulation, the purpose of this study is to investigate the role of RASF on audit fees.

To test the research hypothesis, we employ both first difference and fee level regression models. In addition, data (1046 firm-year observations) were manually collected from the annual financial reports of firms listed on the Tehran Stock Exchange as well as the OTC of Iran from 2012 to 2018.

The results of estimating the first difference model show that there is no significant relationship between audit fees and the regulation of audit fees. Such a finding is also supported by the audit fee level model. In addition, sensitivity tests reveal that there is no significant association between RASF and abnormal audit fees employing both first difference and fee level regression models.

Despite the prediction of the IACPA, RASF, as a driver to increase the bargaining power of auditors in audit fee negotiations, does not led to an increase in audit fees. This finding implies that de jure compliance with the regulation occurred instead of de facto compliance, since it seems that the cost of de facto compliance with this regulation (losing a customer) is more than its benefits (increasing audit fees). This research, based on the bargaining power view, for the first time, provides empirical evidence about the outcomes of RASF. It is expected that this study has significant implications for policymakers in Iran and other countries. That is, contrary to the expectation of the IACPA, findings of this study suggest that, in an audit market where supply of and demand for quality audit services are weak and competition among auditors is high, increasing the bargaining power of auditors by simply enforcing a regulation is less likely to be possible. Hence, the emergence of positive consequences of RASF is more likely to need more comprehensive changes.

Auditors are always looking to identify factors that can be used for estimating the risk of material misstatement more accurately at the level of financial statements. In this regard, this study examined whether decisions to hire or fire the staffs that make an important part of the company's operations help to anticipate accounting misstatements and, consequently, whether this affect the timing of auditor's reporting of auditor's fee and resubmission of financial statements.The research period of 1392-1398 was considered, during which 105 companies listed on Tehran Stock Exchange (TSE) were selected as the samples and the research hypotheses were tested by using Ordinary Least-Squares (OLS) regression and binary regression. The results of testing the research hypotheses indicated that the effect of abnormal investment in the staffs on the delay in submitting the auditor's report and restatement of financial statements was not accepted, but its effect on auditor's fee was accepted. Our results showed that the auditors of the sample companies were able to correctly estimate the risk of material misstatement caused by abnormal investment in labor and other factors and plan their proceedings to cover the risk of material misstatement through proper and timely planning. The results of this study provided evidence that auditors pay attention to red flags in financial reporting when reviewing financial statements.