Management Uncertainty and Audit Fees

The purpose of this study is to investigate the relationship between management uncertainty and audit fees in the companies listed in the Tehran Stock Exchange, TSE. Four hypotheses were developed and data from 81 companies in the TSE in the period 2006 to 2014 were analyzed, using a regression pane...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Vali Khodadadi, Sajjad Veisi, Ali Cheraghi Nia
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2017
Materias:	audit fees auditor tenure management uncertainty size of audit firm Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/e4d5eb433de845f7a240a9a3c2de1cbe
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:e4d5eb433de845f7a240a9a3c2de1cbe
record_format	dspace
spelling	oai:doaj.org-article:e4d5eb433de845f7a240a9a3c2de1cbe2021-11-04T19:52:15ZManagement Uncertainty and Audit Fees2008-89142476-292X10.22103/jak.2017.1562https://doaj.org/article/e4d5eb433de845f7a240a9a3c2de1cbe2017-01-01T00:00:00Zhttps://jak.uk.ac.ir/article_1562_11fcfa299c4b26975659bda1f7d6fb53.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe purpose of this study is to investigate the relationship between management uncertainty and audit fees in the companies listed in the Tehran Stock Exchange, TSE. Four hypotheses were developed and data from 81 companies in the TSE in the period 2006 to 2014 were analyzed, using a regression panel data model with fixed effects. The findings indicated that there exists a significant positive relationship between management uncertainty and audit fees. Also, the size of audit firm and auditor tenure have significant positive effects on the relationship between management uncertainty and audit fees. In addition, the findings showed that in the cases of loss in a company before changing CEO, the positive relationship between management uncertainty and audit fee is prominent. In general, the findings confirm the claim that auditors increase audit efforts (reflected in audit fees) to determine the risk associated with management uncertainty.Vali KhodadadiSajjad VeisiAli Cheraghi NiaShahid Bahonar University of Kermanarticleaudit feesauditor tenuremanagement uncertaintysize of audit firmAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 27, Pp 109-133 (2017)
institution	DOAJ
collection	DOAJ
language	FA
topic	audit fees auditor tenure management uncertainty size of audit firm Accounting. Bookkeeping HF5601-5689
spellingShingle	audit fees auditor tenure management uncertainty size of audit firm Accounting. Bookkeeping HF5601-5689 Vali Khodadadi Sajjad Veisi Ali Cheraghi Nia Management Uncertainty and Audit Fees
description	The purpose of this study is to investigate the relationship between management uncertainty and audit fees in the companies listed in the Tehran Stock Exchange, TSE. Four hypotheses were developed and data from 81 companies in the TSE in the period 2006 to 2014 were analyzed, using a regression panel data model with fixed effects. The findings indicated that there exists a significant positive relationship between management uncertainty and audit fees. Also, the size of audit firm and auditor tenure have significant positive effects on the relationship between management uncertainty and audit fees. In addition, the findings showed that in the cases of loss in a company before changing CEO, the positive relationship between management uncertainty and audit fee is prominent. In general, the findings confirm the claim that auditors increase audit efforts (reflected in audit fees) to determine the risk associated with management uncertainty.
format	article
author	Vali Khodadadi Sajjad Veisi Ali Cheraghi Nia
author_facet	Vali Khodadadi Sajjad Veisi Ali Cheraghi Nia
author_sort	Vali Khodadadi
title	Management Uncertainty and Audit Fees
title_short	Management Uncertainty and Audit Fees
title_full	Management Uncertainty and Audit Fees
title_fullStr	Management Uncertainty and Audit Fees
title_full_unstemmed	Management Uncertainty and Audit Fees
title_sort	management uncertainty and audit fees
publisher	Shahid Bahonar University of Kerman
publishDate	2017
url	https://doaj.org/article/e4d5eb433de845f7a240a9a3c2de1cbe
work_keys_str_mv	AT valikhodadadi managementuncertaintyandauditfees AT sajjadveisi managementuncertaintyandauditfees AT alicheraghinia managementuncertaintyandauditfees
_version_	1718444624788324352

Management Uncertainty and Audit Fees

Ejemplares similares