The Effect of Conditional Conservatism on Audit Fees of listed Companies in Tehran Stock Exchange
Author(s):
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
The main propose of this research is the analyses of effect of Conditional Conservatism on Audit Fees of listed companies in Tehran Stock Exchange. In this study, The impact of conditional conservatism based on three models of a) Basu (1997) standard regression, b) the accrualscash flowsbased model, and c) the current and lagged earningschanges model as well as their interaction with corporate governance indicators on audit fees for the 79 companies listed on the Stock Exchange, between the years 1391-1386, which were selected by random removal method, Has been investigated. Chow test are used to determine whether data are homogeneous or heterogeneous. The results of this test, indicate that either the regression method or form of panel data should be used. For panel data, to estimate the research model using the Eviews7 software, fixed effects and random effects models were used.The results show that the Conditional conservatism has a significant effect on audit fees. Interaction effect of conservatism models whit corporate governance indicators on audit fees, in total is not significant and on cases where the significance, this work is modify the audit fees.
Language:
Persian
Published:
Accounting Research, Volume:10 Issue: 38, 2018
Pages:
5 to 20
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