Effects of Audit Fee Adjustment on Relationship between Auditor Time Pressure and Quality of Earnings
سال انتشار: 1401
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 276
فایل این مقاله در 9 صفحه با فرمت PDF قابل دریافت می باشد
- صدور گواهی نمایه سازی
- من نویسنده این مقاله هستم
استخراج به نرم افزارهای پژوهشی:
شناسه ملی سند علمی:
JR_IJFMA-6-24_017
تاریخ نمایه سازی: 10 آذر 1400
چکیده مقاله:
Audit time pressure may cause auditors to work harder in an attempt to improve audit efficiency. However, if the time pressure is unreasonable, negative consequences will occur. In fact, unreasonable time pressure can have an adverse (negative) influence on audit effectiveness, diminish audit quality, and raise the likelihood of audit errors and major material misstatement in financial statements, either directly or indirectly. Consequently, managers exhibit more opportunistic behavior. The quality of earnings (QoE) will eventually deteriorate. Moreover, increasing the load of audit work can help to prevent earnings manipulation and increase QoE. Furthermore, auditors demand higher fees for larger loads of work; hence, the QoE is expected to improve when the audit fee increases. The purpose of this study was to investigate the effects of audit fee adjustments on the relationship between auditor time pressure and QoE. The regression analysis was performed to test hypotheses using panel data obtained from ۱۰۵ companies listed on the Tehran Stock Exchange between ۲۰۱۴ and ۲۰۱۹. According to the findings of the research hypothesis, auditor time pressure reduced QoE. According to the findings, the audit fee mitigated the negative association between auditor time pressure and QoE.
کلیدواژه ها:
نویسندگان
Majid Bakhshi
Ph.D. Student in Accounting, Babol Branch, Islamic Azad University, Babol, Iran.
Kaveh Azinfar
Assistant Professor of accounting, Babol Branch, Islamic Azad University, Babol, Iran.
SeyedAli NabaviChashmi
Associate Professor of Financial Management, Babol Branch, Islamic Azad University