Effects of Search Period for Successor Auditor on Initial Audit Fees and Type of Successor Auditor

The quality of auditing and financial reporting, which is taken as the reliance themes for many stakeholders and for making economic decisions, can be influenced by the type of auditor and auditing engagement, and by the period of auditing work. The purpose of this study is to examine the effects of...

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Autor principal:	Saeed Bazrafshan
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2018
Materias:	search period resignation/dismissal moderator variable auditor type Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/b7837ccb4658435d8aa4fefb35827760
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spelling	oai:doaj.org-article:b7837ccb4658435d8aa4fefb358277602021-11-04T19:53:44ZEffects of Search Period for Successor Auditor on Initial Audit Fees and Type of Successor Auditor2008-89142476-292X10.22103/jak.2018.10109.2367https://doaj.org/article/b7837ccb4658435d8aa4fefb358277602018-04-01T00:00:00Zhttps://jak.uk.ac.ir/article_1935_54634afd8f50f5ce88d49864dbcd37ad.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe quality of auditing and financial reporting, which is taken as the reliance themes for many stakeholders and for making economic decisions, can be influenced by the type of auditor and auditing engagement, and by the period of auditing work. The purpose of this study is to examine the effects of search period for successor auditor on initial audit fee and on the type of successor auditor, regarding the effects of resignation or dismissal of previous auditor measured as moderator variable. In this study, the statistical sample consists of 63 companies, selected from the Tehran Stock Exchange for the years 2011-2015 (5 years). The results showed that the search period for successor auditor has a significant and positive effect on initial audit fees, taking size of company as controlling variable. Also, the results verified a significant and negative relationship between search period and type of successor auditor. Although, the resignation or dismissal variable as moderator variable reduces the power of this negative relationship, lacks significant effects in that relationship. Furthermore, the results showed that type of successor auditor has a significant and negative relationship with initial audit fees, regarding size of company as controlling variable.Saeed BazrafshanShahid Bahonar University of Kermanarticlesearch periodresignation/dismissal moderator variableauditor typeAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 9, Iss 1, Pp 171-194 (2018)
institution	DOAJ
collection	DOAJ
language	FA
topic	search period resignation/dismissal moderator variable auditor type Accounting. Bookkeeping HF5601-5689
spellingShingle	search period resignation/dismissal moderator variable auditor type Accounting. Bookkeeping HF5601-5689 Saeed Bazrafshan Effects of Search Period for Successor Auditor on Initial Audit Fees and Type of Successor Auditor
description	The quality of auditing and financial reporting, which is taken as the reliance themes for many stakeholders and for making economic decisions, can be influenced by the type of auditor and auditing engagement, and by the period of auditing work. The purpose of this study is to examine the effects of search period for successor auditor on initial audit fee and on the type of successor auditor, regarding the effects of resignation or dismissal of previous auditor measured as moderator variable. In this study, the statistical sample consists of 63 companies, selected from the Tehran Stock Exchange for the years 2011-2015 (5 years). The results showed that the search period for successor auditor has a significant and positive effect on initial audit fees, taking size of company as controlling variable. Also, the results verified a significant and negative relationship between search period and type of successor auditor. Although, the resignation or dismissal variable as moderator variable reduces the power of this negative relationship, lacks significant effects in that relationship. Furthermore, the results showed that type of successor auditor has a significant and negative relationship with initial audit fees, regarding size of company as controlling variable.
format	article
author	Saeed Bazrafshan
author_facet	Saeed Bazrafshan
author_sort	Saeed Bazrafshan
title	Effects of Search Period for Successor Auditor on Initial Audit Fees and Type of Successor Auditor
title_short	Effects of Search Period for Successor Auditor on Initial Audit Fees and Type of Successor Auditor
title_full	Effects of Search Period for Successor Auditor on Initial Audit Fees and Type of Successor Auditor
title_fullStr	Effects of Search Period for Successor Auditor on Initial Audit Fees and Type of Successor Auditor
title_full_unstemmed	Effects of Search Period for Successor Auditor on Initial Audit Fees and Type of Successor Auditor
title_sort	effects of search period for successor auditor on initial audit fees and type of successor auditor
publisher	Shahid Bahonar University of Kerman
publishDate	2018
url	https://doaj.org/article/b7837ccb4658435d8aa4fefb35827760
work_keys_str_mv	AT saeedbazrafshan effectsofsearchperiodforsuccessorauditoroninitialauditfeesandtypeofsuccessorauditor
_version_	1718444614294175744

Effects of Search Period for Successor Auditor on Initial Audit Fees and Type of Successor Auditor

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