جستجوی مقالات مرتبط با کلیدواژه « audit fee » در نشریات گروه « حسابداری »

The purpose of this study is to examine the relationship between financial expertise and the experience of the audit committee chairman with auditor selection, audit fees and audit quality. In order to achieve the goal of the research, a sample equal to 99 companies admitted to the Tehran Stock Exchange during the period from 2015 to 2023, equivalent to 792 company-years, was analyzed using multiple regression analysis based on combined data. The findings showed that the companies whose heads of the audit committee have financial expertise are more likely to choose the audit organization and audit institutions with quality control A as their independent auditors. Also, according to the findings, the financial expertise of audit committee heads leads to an increase in audit fees and audit quality. However, this study did not identify a significant relationship between the audit committee chairman's experience with auditor selection and audit fees, but a positive and significant relationship between the audit committee chairman's experience on audit quality was identified. The findings of this study contribute to the literature by documenting that financial expertise and experience of audit committee heads are important for improving the audit process and audit quality.

Managers with accounting competence have more skills in performing and concealing misstatement because they have experience in the field of auditing as a manager or partner. The purpose of this article is to examine the role of managers' accounting competence, compensation, and aggressive reporting financial statements restatement.The data of the companies listed in the Tehran Stock Exchange for the period of 2010 to 2022 have been extracted and the combined data regression and logit models has been used to test the research hypothesisThe results of hypothesis that show the effect of surplus compensation on financial statements restatement (audit fee) is confirmed (rejected). The hypothesis states that the accounting competence of managers has no significant effect on the financial statements restatement (audit fees). The results of the study that managers' accounting competence has a significant impact on the relationship between surplus compensation and financial statements restatement (audit fee) are confirmed. Finally, the results of the hypothesis indicate that the aggressive approach of financial reporting leads to a change in the relationship between the interactive effect of accounting competence and the excess compensation with financial statements restatement (audit fees).Based on the research findings, the restatement of financial statements in firms with managers motivated to receive surplus rewards is high. Auditors also increase audit fees in order to control managers' opportunistic behaviors and reduce the level of estimated risk.

Risk Management Committee alone obliges auditors to conduct more regular audits and call for escalated levels of audit oversight. In other words, external auditors are obliged to dig deeper into financial statements which is more time consuming and incurs higher audit fees. The risk management committee may also encourage companies to allocate sufficient resources to their internal control systems and place them at the center of attention, which should in turn lead to more reliable financial statements. The present study was an attempt to investigate the impact of the risk management committee on the quality of financial reporting and auditing fees. To this end, a sample of 103 companies listed on the Tehran Stock Exchange was selected. The panel data method and principal component analysis (carried out within the framework of R statistical software) were used to test the hypotheses. The results showed that the risk management committee has no significant effect on the quality of financial reporting and auditing fees.

The purpose of this study is to investigate the relationship between audit fee stickiness and audit error. For this purpose, a sample of 274 companies listed on the Tehran Stock Exchange and OTC, for a period of 9 years 2012-2020 (1455 companies-year) and selected as an unbalanced panel have been selected. The hypotheses were also tested using multivariate regression. The results showed that with increasing adhesion in the upward correction as well as adhesion in the downward correction, the error of the second type of audit will not change significantly. However, less stickiness in the upward correction leads to a reduction in the conditional audit report and an increase in the quality of the audit. Less stickiness in downward correction is also positively associated with restatement of financial statements.However, less stickiness in the upward correction leads to a reduction in the conditional audit report and an increase in the quality of the audit. Less stickiness in downward correction is also positively associated with restatement of financial statements.

The purpose of this study is to investigate the impact of audit fees on the irregularity of profit stability. This research is practical in terms of its purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 125 companies were selected as the research sample in the 5-year period between 1393 and 1397. The method used to collect information is a library, and the relevant data for measuring the variables were collected from the Kodal website and the financial statements of the companies, and basic calculations were made in Excel, then Stata software was used to test the research hypotheses. The results of the hypothesis test showed that the audit fee had an adverse effect on the stability of the return on assets. Finally, the inverse effect of the audit fee on the stability of gross profitability was proved.

The purpose of this research is to investigate the relationship between the knowledge of the audit committee and the delay in issuing the audit report and the audit fee in the audit institutions of Tehran. The method of this research is applied and of the descriptive-correlation type. The statistical sample of this research was made up of 136 senior employees and managers of auditing companies in Tehran. The tool for collecting information in this research is a standard questionnaire, the first part of which is related to demographic questions, and the second part includes 3 questionnaires on the knowledge of the audit committee, delay in issuing the audit report, and the audit fee, which were evaluated on a Likert scale. In order to analyze the collected data, descriptive statistics methods such as (frequency, graphs, mean and standard deviation) and inferential statistics (Pearson correlation) were used. It should be mentioned that all statistical steps were analyzed by SPSS24 software. The results of the research findings showed a positive and significant correlation between the knowledge of the audit committee and the delay in issuing the audit report and the audit fee in the audit institutions of Tehran. As the knowledge variable of the audit committee had an effect on the delay in issuing the audit report and the audit fee in the audit institutions of Tehran. Therefore, it is suggested that the managers of the audit institutes, according to the knowledge of the people, form an expert audit committee in their institute in order to be effective in the process of audit report and audit fee.

 The purpose of this study is to investigate the effect of internal control risk on audit fees with respect to the mediating role of disclosure quality in companies listed on the Tehran Stock Exchange. The dependent variable of audit fee research, the independent variable of internal control risk and the quality of disclosure were used as mediating variables.

 The statistical sample of the research was selected from the companies listed on the Tehran Stock Exchange using systematic elimination sampling method.This sample included 127 companies that the data of these companies were collected for a period of 10 years between 2008 and 2020 to analyze the research hypotheses. The research hypotheses were analyzed using data panel regression and combined regression in Evios software.

 The results of statistical tests to analyze the research hypotheses showed that internal control risk has a positive and significant effect on the audit fee and the quality of disclosure has a positive and significant effect on the audit fee and the quality of disclosure along with internal control risk increases the audit fee.

The purpose of this research is to identify the most important factors that strengthen the silence of the auditors of the Supreme Audit Court of Iran. In order to conduct this research, a meta-synthesis method and a focus group technique were used. In order to review the researches from the studies of the last 22 years (2001-2023) and in order to screen the researches, the critical evaluation algorithm method was used, and the seven-step technique of Sandlovski and Baros (2007) was used for the extraction of factors that enhance silence. Based on the obtained results, 48 factors that enhance silence selection were identified. These factors were investigated based on the opinion of the focus group in a cube-shaped model of the three dimensions of the organizational level of the occurrence of silence (executive and leadership), the personality origin of the occurrence of silence (individual, managerial and structural/environmental) and the type of silence (submissive, defensive and altruistic) were classified. The results showed that the executive body of the Court of Accounts is more silent than its governing body. Most of the causes of silence are related to structural/environmental factors rather than personality or management factors. Another important issue is that none of the reasons for choosing to remain silent is due to altruistic reasons. In other words, the majority of identified causes are rooted in fear and self-protection rather than other protection.

Audit fees are affected by various factors, but changes in it are not fully explained by changes in the factors affecting audit fees. In fact, the rate of increase in audit fees, while expecting an increase in costs, is greater than the rate of decrease in audit fees, while expecting a decrease in costs, which is referred to as audit fee stickiness. Auditor switching can be one of the variables affecting the stickiness of auditing fees. The principal objective of this study is to investigate whether different types of auditor switches after audit firm rankings affect audit fees stickiness. For this purpose, the data of 691 firm-year observations (114 firms listed on the Tehran Stock Exchange) have been collected for the years 2013 to 2019. To analyze the data, regression model was used using panel data and STATA software. The results indicate that the effect of auditor change on auditor fee stickiness is insignificant and change of auditors from first types and other types to first type’s auditors does not have a significant effect on audit fee stickiness. Moreover, the change of auditors from the first types to other types does not have a significant effect on fee stickiness. Having said that, the change of auditor of other types to auditors of other types has a significant effect on fee stickiness, so that downward stickiness is less than upward stickiness and despite the increase in audit costs, auditors have not taken substantial actions to increase audit fees. The findings of the present study are in line with the theory of bargaining power. In centralized markets, auditors have more bargaining power, resulting in increased audit fees and downward stickiness in fees. However, in competitive markets (such as the Iranian market), clients have higher bargaining power and upward stickiness to the audit fee increases.

the purpose of this study is to identify, classify and prioritize the factors affecting the remuneration of audit services. In order to achieve the objectives of the research, an integrated method with an exploratory approach has been used. The statistical population of the research in Delphi Analysis and Hierarchical Analysis (AHP) includes 30 academic and professional experts in the field of auditing and accounting. There were 160 professional and experimental auditing experts active in Tehran and Isfahan provinces. The findings of this study in two rounds of Delphi implementation showed that 125 indicators as indicators affecting the remuneration of professional auditing services have a desirable average and the coefficient of agreement among experts around them is 71%. The results of factor analysis showed that the mentioned indicators are in the form of 10 factors and these factors explain a total of 98.087% of the cost variance of auditing professional services. Also, the results of structural equations indicate that the mentioned factors and indicators meet the criteria of structural model fit, and finally the results of hierarchical analysis and pairwise comparisons between indicators showed that the factors affecting the determination of auditing services are in order of priority. From: Auditor's personal characteristics, Organizational factors related to the auditor, Audit system status factors, Institutional-macro audit considerations, Audit effectiveness and quality, Audit risk, Institutional-managerial considerations of the owners, Social, economic and political considerations of the auditing market, Financial considerations Owners and ownership, governance and growth processes.

In the present study, the relationship between the qualitative information of the auditor's report and the quality of accounting has been discussed. In particular, the relationship between the tone of the auditor's report and the audit fee (audit quality criterion based on the input of the audit process) has been examined with respect to the concepts of risk, client business risk, and litigation risk. To test the research hypotheses, 360-year-firms data of Iranian Stock Exchange were used during a period of 6-years, three years before and three years after the revision of Auditing Standard No. 700. Textual data were analyzed using Maxqda10 text analysis software and after quantification along with other quantitative data were analyzed using multivariate linear regression in Ives software and SPSS Eviews 9. The results indicate a weak inverse relationship between the optimistic tone and the audit fee variable. In addition, the findings showed that the acceptance of the requirements of Auditing Standard No. 700 does not make significant changes in the relationship between the tone of the auditor's report and the remuneration compared to the period before the review. In general, the results of the research indicate evidence of the predominance of the signaling effect (albeit poorly) in the sample.

In academic researches almost researchers to measure audit quality have been used researches several variables, such as) Accruals, auditor rotation, auditor reputation, number of audit clauses, size of auditing institution, number of employees, expertise in industry, fees, experience, etc.(. This research shows that the mentioned factors affect the audit quality. The aim of this study was to investigate the impact of cultural and structural features of auditing institutions on the quality of audit reports. There is less research that examines the quality of audit reports. To achieve this goal we have been studied 57 trusted auditing institutions of the Securities and Exchange Organization in 2020. To measure the quality of audit reports, a checklist has been prepared through Delphi Expert. Independent variables of this research are cultural and structural features of institutions. The cultural features of auditing institutions in this study are derived from the cultural dimensions of Hofstede, which has been designed using the opinion of professional experts for each of Hofstede cultural features. The findings show that there is no significant relationship between time horizon, individualism-collectivism and ambiguity space with the quality of audit report. There is a significant relationship between other cultural features (Masculinity – Feminist and power distance) with the quality of audit reports. On the other hand, there was no significant relationship between structural features of institutions (Human Resource Structure, auditor fees and auditor's professional experience) with the audit report quality.

The purpose of this study is to investigate the reaction of auditors to Earnings volatility, for which the effect of earnings fluctuations on the audit report lag and auditing fees of companies listed on the Tehran Stock Exchange was investigated.In this study, to test the hypotheses, the required information related to the research variables was collected from the financial statements of 150 companies listed on the Tehran Stock Exchange during the period 1390 to 1399. To test the two research hypotheses, two multivariate regression models with panel data using random effects method were used.The findings of the test of research hypotheses indicate that in companies listed on the Tehran Stock Exchange, Earnings volatility has a significant positive effect on the audit report lag. Also, the research findings showed that Earnings volatility also have an effect on audit fees. Positive has meaning. The results indicate that in Tehran Stock Exchange, with the increase of Earnings volatility, the audit report lag increases. In fact, as profit volatility increases, the inherent risk of auditing increases, and auditors will conduct more content tests to reduce overall risk. Performing more tests by auditors will also increase the delay in submitting the audit report. The results also showed that with increasing Earnings volatility, the audit fee increases. As profit fluctuations increase audit risk, auditors should also be more diligent in their audit process, so increasing Earnings volatility leads to increased audit fees.

Due to the competitive conditions created in the profession, auditing firms have realized the need to provide better quality services and lower prices to the market and because of the impact of fees on audit quality, the study of factors affecting the audit fee is of particular importance. The purpose of this study is to investigate the relationship between the expertise of the auditing firm in the industry, the audit committee, and, managerial ownership with the audit fee. For this purpose, a sample of 160 companies listed on the Tehran Stock Exchange in the period 2013 to 2020 was selected. The method of this research is a correlation. Using regression tests, statistical hypotheses were examined and data analysis was performed using EViews software. The results show that there is no significant relationship between the expertise of the auditing firm in the industry and the audit fee. While the existence of the audit committee and managerial ownership has a positive and significant relationship with the audit fee.

following the separation of company management from their ownership and the making of agency issues, as well as increasing information asymmetry between managers and owners, environmental patterns and social responsibility have been neglected. The aim of this study is to study an aspect of the economic consequences of the status of auditing services in Iran to investigate the impact of environmental pollution on the quality of auditing in companies listed on the Tehran Stock Exchange.

In this regard, 110 companies were selected for the period 2004-2019. The purpose of applied research and its methodology is post-event. The results showed that increasing air pollution increases optional accruals.

The findings also showed that air pollution increases the audit fee.

In fact, companies that do not follow the environmental model increase the conflict between different groups of stakeholders.

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Therefore, auditors, as supervisors, require more time to audit, which in turn increases the time it takes to process the organization's information and records and consequently increases the audit fee.

The present study was conducted to investigate the moderating effect of auditor' reputation on the relationship between audit fee and the incidence of accounting misstatements. In this regard, we analyzed financial statements of 107 companies listed in Tehran Stock Exchange (TSE). The present study is an applied research and was conducted by descriptive-correlation method. In this study, Dependent variable is accounting misstatements and equals 1 if the firm subsequently restates its current year financial statements, otherwise zero. The audit fee and the auditor's reputation are the independent and moderating variables of the research, respectively.Hypothesis testing was carried out through logistic regression model.The results indicated thataudit feehas a negative and significant relationship with the incidence of accounting misstatements and charging high (low) audit fee by auditor reduces (increases) the incidence of accounting misstatements and these findings is stronger in relation to audit firms that have a high reputation. In other words, the auditor's high reputation exacerbates the negative relationship between audit fee and the incidence of accounting misstatements.

An unsuitable work environment for the workforce can be a sign of a high level of risk of internal controls and the client's financial statements. Therefore, it is considered by auditors. The purpose of this study is to investigate the effect of the Workforce environment on audit fees, auditor report Lags, and audit quality. To test the research hypotheses, 107 companies in the period 2013-2019, equivalent to 749 years-company, were selected and analyzed using multiple regression models. The findings show that audit fees and audit report lags are lower for companies that have provided a favorable working environment for employees. This suggests that auditors consider such clients to be less risky. As a result, they put less effort into the audit process. Also, the findings of this study show a negative and significant relationship between the Workforce environment index and audit quality. Also, the findings of this study show a negative and significant relationship between the Workforce environment index and audit quality.

One of the main challenge of the auditing profession is the low balling of some auditing firms. Low balling reduces the quality of the audit and damages the credibility of the profession. Therefore, the purpose of this study is to present a model for reducing low balling in the initial audit.

In this study, with using a qualitative approach and using the method of grounded theory, the model has been developed. Data were analyzed using 39 interviews with member of Iranian Association of Certified Public Accountants (IACPA), in the years 2019 and 2020, using open, axial and selective coding methods and MAXQDA 10 software, and causal conditions, intervening conditions, context, implications, and model strategies for reducing low balling are presented.

According to the results, the most important low balling factors in the audit services market are: unhealthy competition among audit firms, increasing the number of small audit firms, the large structure of the state economy, has not become auditing a real need in Iran, determining auditing fees based on mandatory rates and weak implementation of approved laws.

As a result, strengthening the quality control group work of the Iranian Associaion of Certified Public Accountants and conducting periodic monitoring, development and expansion of the audit market, merger of small audit firms, implement the bylaws of strategies to increase the executive guarantee and strengthen the auditing, emphasis on specialization, develop strict regulations, determining the minimum rate and competition of audit firms for higher than that, elimination of monopoly on government and institutional auditing, defining competition in service quality levels instead of price levels ,the extent and effects of low balling in the audit services market can be reduced.

The audit fee is one of the important issues that occupy the mind of the business owner and the auditor, and they should clearly negotiate about it. Various factors can affect the cost of auditing. Among these factors, we can mention the amount of cash kept by government and non-government companies, and even companies with high and low ratings. In this article, the auditors' reaction to the cost The audit has been reviewed according to the amount of cash held by government and non-government companies. For this purpose, the data required for this research has been collected from 80 member companies of Tehran Stock Exchange in the period from 2014 to 2019. The statistical method used to test the hypothesis of multivariable (linear) regression and the use of Wong's test is to examine the relationship between the responsibility of the auditor and the excess cash held. The results show that by keeping other factors constant, there is a significant relationship between cash retention and audit cost, and it reflects the fact that auditors have different levels of cash retention in government and non-government companies, and even high-ranking companies. They react down.