The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran

سال انتشار: 1399
محل انتشار: مجله حسابداری ، حسابرسی و امور مالی ایران، دوره: 4، شماره: 1
کد COI اختصاصی: JR_IJAAF-4-1_005
زبان مقاله: انگلیسی
تعداد مشاهده: 225

نویسندگان

Department of Management, East Tehran Branch, Islamic Azad University, Tehran, Iran

چکیده

The present study examines the impact of managerial remuneration and its severe cut on audit fees by considering the moderating role of audit quality in companies listed on the Tehran stock exchange. To measure audit quality, three criteria were used, including auditor size, tenure, and expertise. The statistical population includes ۹۲ firms, and the study was done from ۲۰۰۷ to ۲۰۱۶. Testing the hypotheses is conducted in Stata۱۴ software through panel data with the fixed-effect method. The results showed that auditor size and tenure mitigate the relationship between managerial remuneration and audit fees. In return, the results also suggested that auditor expertise does not affect the relationship between managerial remuneration and audit fees. The obtained results also indicated that audit quality criteria such as size, tenure, and expertise do not affect the relationship between severe managerial remuneration cut and audit fees. In other words, audit quality does not moderate the positive relationship between severe managerial remuneration cut and audit fees.

کلیدواژه ها

Managerial Remuneration, Severe Managerial Remuneration Cut, Audit fees, Audit Quality

اطلاعات بیشتر در مورد COI

COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.

کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.