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بررسی رابطه حق الزحمه غیرنرمال حسابرسی با تاخیر غیر نرمال گزارش حسابرسی
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Abstract: (526 Views) |
Abstract
The purpose of this study is to investigate the relationship between abnormal audit fees and abnormal audit report delays. Theoretically, this research is in the area of positive accounting research. In terms of purpose, this research is a kind of applied research. In this regard, based on the specified criteria, 120 companies were selected from the listed companies as the statistical population by screening method for the period 2013 to 2017 and the research hypotheses were tested between them. Deviated Sharma localized model was used to measure abnormal delay and a separate model was used to measure abnormal fees. The results of the research hypothesis test show that there is a significant relationship between abnormal audit fees and abnormal audit report delay. This indicates that abnormal audit fees have a significant positive relationship with abnormal audit report delay. In other words, the abnormal delay in the audit report also increases with the abnormal increase in audit fees.
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| Keywords: audit fees, abnormal audit fees, abnormal reporting delays |
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Full-Text [PDF 421 kb]
(120 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2019/07/13 | Accepted: 2019/09/21 | Published: 2020/11/30
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