در حال نمایش موارد 1 - 6 از 6
The Relationship between Supervisory Independence and Auditor’s Opinion Shopping: Market Competition influence
It is stated in the financial reporting literature that companies in a competitive industry will pursue better disclosure policies. On the other hand, Product market competition substitutes internal governance that reduces ...
The Relationship between Management Ability and Audit Fees by Considering Firm Credit and Auditor’s Dependency during Financial Crises
This paper aims to assess the relationship between management ability and audit fees by considering firm credit and auditor's dependency during the financial crisis. Despite the presence of extensive studies on determining ...
Developing the Audit Quality Measurement Model Using Structural Equation Modeling
The purpose of the present study is to investigate the factors affecting audit quality. For this purpose, the concepts of audit quality were extracted using the proposed conceptual model. The factors affecting audit ...
The Relationship Financial Statements Components and Audit Fees in Developing Countries
The present study is concerned about the relationship between the cash flow statement and payment balance sheet of listed companies on the Iraq Stock Exchange, compared with the conducted studies on the Tehran Stock Exchange. ...
The Relationship between Auditor’s Narcissism and Expectation Gap with Audit Fees: Evidence from an Emerging Market
The present study aims to assess the relationship between auditor's narcissism, expectation gap, and audit fee in listed firms on the Tehran Stock Exchange. In other words, this study attempts to answer the question of ...
The Relationship between the Audit Outputs and Managerial Entrenchment
The present study investigates the relationship between audit outputs (including audit quality, type of opinion, audit fee, and timeliness) and managerial entrenchment in firms listed on the Tehran Stock Exchange. The ...