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Auditor Selection Continuity, Audit Quality and Audit Fees in Listed Companies on Tehran Stock Exchange (Iran)
Academic Journal of Accounting and Economic Researches
View Archive Info| Field | Value | |
| Title |
Auditor Selection Continuity, Audit Quality and Audit Fees in Listed Companies on Tehran Stock Exchange (Iran)
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| Creator |
VahidiElyzei, Ibrahim
Shanaki, Soroush |
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| Description |
The purpose of this study is to investigate the relationship between auditor selection continuity, audit quality and audit fees in listed companies on Tehran Stock Exchange. The amount of audit quality has been measured by the index of accruals ratio. To test research hypotheses and to investigate the relationship between the variables the data related to 64 companies listed on Tehran Stock Exchange has been used as the research statistical sample for the period of 2010 to 2015. The data has been analyzed using pooled data analysis method based on multivariate regression. Chow test was used to estimate hypotheses test appropriate model in pooled data. The study results suggest that auditor selection continuity has a positive and significant relationship with auditor’s audit quality. That’s to say, by increasing the audit tenure period by an auditor the quality of its operation has increased. Also, the results showed that there is a significant positive relationship between audit quality and audit fees paid to auditors in listed companies on Tehran Stock Exchange.
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| Publisher |
Academic Journal of Accounting and Economic Researches ISSN 2333-0783
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| Contributor |
—
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| Date |
2019-10-20
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Identifier |
http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/674
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| Source |
Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 8, No 4 (2019): October 2019
2333-0783 2375-7493 |
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| Language |
en
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| Rights |
Copyright (c) 2018 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0 |
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