The effect of reducing the supervisory mechanism on the relationship between auditors' unusual fees and fraud in financial statements
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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

The purpose of this study is to investigate the effect of reducing the supervisory mechanism on the relationship between auditors' unusual fees and fraud in financial statements. The current research is applied and from the methodological point of view, the correlation is causal type (post-event). The statistical population of the research is all the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 90 companies were selected as the research sample and were examined in the 10-year period between 2012 and 2021. Finally, the final research hypotheses were tested using Logistic Regression and Eviuse software. The results of the research hypothesis test showed that there is a direct relationship between the auditor's unusual fees and fraud in the financial statements, and also the reduction of the supervisory mechanism (weakness of internal control) aggravates this relationship. The results of the research hypothesis test showed that there is a direct relationship between the auditor's unusual fees and fraud in the financial statements, and also the reduction of the supervisory mechanism (weakness of internal control) aggravates this relationship.

Language:
Persian
Published:
Journal of Professional Auditing Research, Volume:3 Issue: 11, 2023
Pages:
82 to 101
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