The Relationship between Management Ability, Audit Fee, and Going Concern among Firms Listed on Tehran Stock Exchange
Author(s):
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
There is a little empirical evidence whether management characteristics provide information content to auditors. In this study, the relationships between management ability and audit fees, and also going concern opinion among Firms Listed on Tehran Stock Exchange is investigated. Management ability is measured using Demerjian et al (2012) index using Data Envelopment Analysis (DEA). Target sample includes 89 firms listed on Tehran Stock Exchange (TSE) during 2007 - 2014. Hypotheses were examined using multiple regression model with panel data. Results show that there are significant negative relations between management ability and audit fee. Also there are significant negative relations between management ability and the probability of going concern opinion. In overall, results support the relationship between management ability and auditors decisions.
Keywords:
Language:
Persian
Published:
Journal of Financial Accounting Research, Volume:9 Issue: 2, 2017
Pages:
23 to 44
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