Investigate the audit fee stickiness and the impact of tax risk on it

Agency problems, as a result of a conflict of interest between managers and shareholders is created. The audit efficient way to limit the powers of the managers are in contractual relations.The Purpose of this study was to evaluate the Stickiness of audit fees(Audit cost asymmetry), adjustments rela...

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Autores principales:	Fateme Talkhabi, Hashem Nikoumaram (Ph.D), Hamidreza Vakilifard (Ph.D), Ramezanali Royaee (Ph.D)
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2017
Materias:	audit fee stickiness standard model audit fee tax risk Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/2736f4e2e6b04f829c777b2cf3cab0da
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spelling	oai:doaj.org-article:2736f4e2e6b04f829c777b2cf3cab0da2021-11-04T19:53:14ZInvestigate the audit fee stickiness and the impact of tax risk on it2008-89142476-292X10.22103/jak.2017.10509.2430https://doaj.org/article/2736f4e2e6b04f829c777b2cf3cab0da2017-11-01T00:00:00Zhttps://jak.uk.ac.ir/article_1763_18e987fad355850423be1a1431bb85f6.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XAgency problems, as a result of a conflict of interest between managers and shareholders is created. The audit efficient way to limit the powers of the managers are in contractual relations.The Purpose of this study was to evaluate the Stickiness of audit fees(Audit cost asymmetry), adjustments related to differences in the long-term impact of the increase or decrease in the risk of diversion of tax audit fees are fees from the standard model. For this purpose, data from 140 Tehran Stock Exchange members for the period of 1386 to 1394 have been used. Testing of research hypotheses is done using the regression model of combined data. The results show that audit fee stickiness does not follow a specific trend and varies over long periods of time. Also, tax avoidance, causes a deviation from the standard model of audit fees and wage increases.Fateme TalkhabiHashem Nikoumaram (Ph.D)Hamidreza Vakilifard (Ph.D)Ramezanali Royaee (Ph.D)Shahid Bahonar University of Kermanarticleaudit fee stickinessstandard model audit feetax riskAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 8, Iss 3, Pp 167-201 (2017)
institution	DOAJ
collection	DOAJ
language	FA
topic	audit fee stickiness standard model audit fee tax risk Accounting. Bookkeeping HF5601-5689
spellingShingle	audit fee stickiness standard model audit fee tax risk Accounting. Bookkeeping HF5601-5689 Fateme Talkhabi Hashem Nikoumaram (Ph.D) Hamidreza Vakilifard (Ph.D) Ramezanali Royaee (Ph.D) Investigate the audit fee stickiness and the impact of tax risk on it
description	Agency problems, as a result of a conflict of interest between managers and shareholders is created. The audit efficient way to limit the powers of the managers are in contractual relations.The Purpose of this study was to evaluate the Stickiness of audit fees(Audit cost asymmetry), adjustments related to differences in the long-term impact of the increase or decrease in the risk of diversion of tax audit fees are fees from the standard model. For this purpose, data from 140 Tehran Stock Exchange members for the period of 1386 to 1394 have been used. Testing of research hypotheses is done using the regression model of combined data. The results show that audit fee stickiness does not follow a specific trend and varies over long periods of time. Also, tax avoidance, causes a deviation from the standard model of audit fees and wage increases.
format	article
author	Fateme Talkhabi Hashem Nikoumaram (Ph.D) Hamidreza Vakilifard (Ph.D) Ramezanali Royaee (Ph.D)
author_facet	Fateme Talkhabi Hashem Nikoumaram (Ph.D) Hamidreza Vakilifard (Ph.D) Ramezanali Royaee (Ph.D)
author_sort	Fateme Talkhabi
title	Investigate the audit fee stickiness and the impact of tax risk on it
title_short	Investigate the audit fee stickiness and the impact of tax risk on it
title_full	Investigate the audit fee stickiness and the impact of tax risk on it
title_fullStr	Investigate the audit fee stickiness and the impact of tax risk on it
title_full_unstemmed	Investigate the audit fee stickiness and the impact of tax risk on it
title_sort	investigate the audit fee stickiness and the impact of tax risk on it
publisher	Shahid Bahonar University of Kerman
publishDate	2017
url	https://doaj.org/article/2736f4e2e6b04f829c777b2cf3cab0da
work_keys_str_mv	AT fatemetalkhabi investigatetheauditfeestickinessandtheimpactoftaxriskonit AT hashemnikoumaramphd investigatetheauditfeestickinessandtheimpactoftaxriskonit AT hamidrezavakilifardphd investigatetheauditfeestickinessandtheimpactoftaxriskonit AT ramezanaliroyaeephd investigatetheauditfeestickinessandtheimpactoftaxriskonit
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Investigate the audit fee stickiness and the impact of tax risk on it

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