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The effect of competitive incentives on audit fees
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Eisa Zarei *   , Erfan Khataei |
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Abstract: (276 Views) |
The main purpose of this research is to examine the relationship between competitive incentives related to the position of senior executive management (CEO) and audit fees. The statistical population of this research is the companies admitted to the Tehran Stock Exchange for the years 2018 to 2019. The number of research samples is 49 companies. To measure the variable of competitive incentives from 5 components (the difference between the salary of the chief executive officer and the average salary of other managers, the actual net profit of the company, the expected net profit, the annual return due to dividends and the change in the stock price that the chief executive officer owns it) and PLS software was used to analyze the relationships between variables. The results of the research showed that competitive incentives have a direct and significant effect on audit fees. In addition, the results showed that the adjusting variables of return on total assets, return on equity, debt ratio and current ratio; None of them have a significant effect on the mentioned relationship.
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| Keywords: competitive incentives, audit fee, chief executive officer |
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Full-Text [PDF 1050 kb]
(119 Downloads)
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Type of Study: Applicable |
Subject:
Auditing
Received: 2023/05/4 | Accepted: 2024/03/6 | Published: 2024/11/30
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