Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees

This research aimed to raise awareness of the fundamental questions regarding cost of research and development as powerful instrument for profit management in business cycle and economic fluctuations, and that this may affect audit fees. This study examined the relationship between cost of R&D a...

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Autores principales:	Mohammad Reza Abbaszadeh (Ph.D), Mostafa Ghannad, Faezeh Golami Moghaddam
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2017
Materias:	audit fees audit risk cost of research and development earnings management Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/a35744e1cfe64b28a6167aa4aaf613e0
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spelling	oai:doaj.org-article:a35744e1cfe64b28a6167aa4aaf613e02021-11-04T19:52:57ZEffects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees2008-89142476-292X10.22103/jak.2017.1676https://doaj.org/article/a35744e1cfe64b28a6167aa4aaf613e02017-08-01T00:00:00Zhttps://jak.uk.ac.ir/article_1676_bc5b4969b3d0ba8eb08e957b2f01eab1.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis research aimed to raise awareness of the fundamental questions regarding cost of research and development as powerful instrument for profit management in business cycle and economic fluctuations, and that this may affect audit fees. This study examined the relationship between cost of R&D and cost of audit services in firms listed in the Tehran Stock Exchange. Also, this research assessed the effects of profit management on the relationship between R&D and audit services costs. The study sample includes 48 companies listed in the Tehran Stock Exchange in the period 2004 to 2015. Multiple regression method was used to test the research hypotheses, regarding panel data processing approach. Findings showed that R&D costs have significant positive relationship with audit fees. Additionally, earnings management strengthens such a relationship. Finally, this supports increasingly the hypothesis that corporate executives to do earnings management expand capital costs or spend research and development funds in recurrent costs.Mohammad Reza Abbaszadeh (Ph.D)Mostafa GhannadFaezeh Golami MoghaddamShahid Bahonar University of Kermanarticleaudit feesaudit riskcost of research and developmentearnings managementAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 8, Iss 2, Pp 85-104 (2017)
institution	DOAJ
collection	DOAJ
language	FA
topic	audit fees audit risk cost of research and development earnings management Accounting. Bookkeeping HF5601-5689
spellingShingle	audit fees audit risk cost of research and development earnings management Accounting. Bookkeeping HF5601-5689 Mohammad Reza Abbaszadeh (Ph.D) Mostafa Ghannad Faezeh Golami Moghaddam Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees
description	This research aimed to raise awareness of the fundamental questions regarding cost of research and development as powerful instrument for profit management in business cycle and economic fluctuations, and that this may affect audit fees. This study examined the relationship between cost of R&D and cost of audit services in firms listed in the Tehran Stock Exchange. Also, this research assessed the effects of profit management on the relationship between R&D and audit services costs. The study sample includes 48 companies listed in the Tehran Stock Exchange in the period 2004 to 2015. Multiple regression method was used to test the research hypotheses, regarding panel data processing approach. Findings showed that R&D costs have significant positive relationship with audit fees. Additionally, earnings management strengthens such a relationship. Finally, this supports increasingly the hypothesis that corporate executives to do earnings management expand capital costs or spend research and development funds in recurrent costs.
format	article
author	Mohammad Reza Abbaszadeh (Ph.D) Mostafa Ghannad Faezeh Golami Moghaddam
author_facet	Mohammad Reza Abbaszadeh (Ph.D) Mostafa Ghannad Faezeh Golami Moghaddam
author_sort	Mohammad Reza Abbaszadeh (Ph.D)
title	Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees
title_short	Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees
title_full	Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees
title_fullStr	Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees
title_full_unstemmed	Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees
title_sort	effects of earnings management mediator on the relationship between r&d costs and audit services fees
publisher	Shahid Bahonar University of Kerman
publishDate	2017
url	https://doaj.org/article/a35744e1cfe64b28a6167aa4aaf613e0
work_keys_str_mv	AT mohammadrezaabbaszadehphd effectsofearningsmanagementmediatorontherelationshipbetweenrdcostsandauditservicesfees AT mostafaghannad effectsofearningsmanagementmediatorontherelationshipbetweenrdcostsandauditservicesfees AT faezehgolamimoghaddam effectsofearningsmanagementmediatorontherelationshipbetweenrdcostsandauditservicesfees
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Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees

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