(3.136.154.103)
Users online: 6550     
Ijournet
Email id
 

Asian Journal of Research in Banking and Finance
Year : 2015, Volume : 5, Issue : 12
First page : ( 85) Last page : ( 91)
Online ISSN : 2249-7323.
Article DOI : 10.5958/2249-7323.2015.00145.5

The Relationship between the Audit Fees and Tenure and the Audit Quality in Tehran Stock Exchange

Moqaddam Abolfazl Ghadiri1, Khorrami Musa2, Kiyoumarsi Zeinab2, Ghorbani Touba2, Azarvar Leila2, Shirdeli Elaheh2, Amiripour Zahra2

1PHD., Department of Accounting, Mashhad branch, Islamic Azad University, Mashhad, Iran

2M.A Student, Department of Accounting, Mashhad Branch, Islamic Azad University, Mashhad, Iran

Online published on 7 December, 2015.

Abstract

The objective of this study is to investigate the relationship between the audit fees and tenure and the audit quality. For this purpose, the information of 50 companies was studied during 2009–2013. To analyze the statistical data, SPSS software was used. The independent variables are the audit fees and audit tenure. The dependent variable is the audit quality. The control variables include Company size, financial leverage and ROA. The results show that there is a significant relationship between the audit fees and tenure and the audit quality.

Top

Keywords

audit fees, audit tenure, audit quality.

Top

  
║ Site map ║ Privacy Policy ║ Copyright ║ Terms & Conditions ║ Page Rank Tool
740,620,588 visitor(s) since 30th May, 2005.
All rights reserved. Site designed and maintained by DIVA ENTERPRISES PVT. LTD..
Note: Please use Internet Explorer (6.0 or above). Some functionalities may not work in other browsers.