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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   WINTER 2015 , Volume 3 , Number 12; Page(s) 75 To 86.
 
Paper: 

COMPARATIVE STUDY OF CHANGES OF AUDIT SERVICES FEES AND AUDITOR OPINION ON THE PRIVATE SECTOR AND NON-PRIVATE SECTOR

 
 
Author(s):  EBADI KHORDEBALAGH BEHROOZ*, NAZARI REZA
 
* ISLAMIC AZAD UNIVERSITY, ALBORZ SCIENCE AND RESEARCH BRANCH
 
Abstract: 

Purpose of this research is recognition of the relationship between changes in audit services fees and auditor opinion in private sector and non-private sector (audit organization) at 90 firms from firms listed on Tehran Stock Exchange in a seven-years period from 2005 to 2011. Moreover the research method is a regression. Test of Hypothesis has been done Based on multivariate regression. the results show that the adjustment of the audit report paragraph have a significant relationship with changes in audit fees in the non-private sector with confidence level of %90. But in the private sector non through changes in fees, but also it has correlated with the change of auditor. Moreover the variables of company size, numbers of audit report paragraph in last year and report of loss are effective in both the sectors in numbers of audit report paragraph before opinion clause. moreover between of the numbers of audit report paragraph before opinion and variables of ROA, leverage ratio, the ownership percentage of major shareholders, the proportion of trade accounts and notes receivable and Inventories to the total assets at the end of period has not been proven Relationship.

 
Keyword(s): AUDIT FEES, OPINION AUDITOR, THE PRIVATE SECTOR AND NON-PRIVATE SECTOR
 
 
References: 
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+ Click to Cite.
APA: Copy

EBADI KHORDEBALAGH, B., & NAZARI, R. (2015). COMPARATIVE STUDY OF CHANGES OF AUDIT SERVICES FEES AND AUDITOR OPINION ON THE PRIVATE SECTOR AND NON-PRIVATE SECTOR. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 3(12), 75-86. https://www.sid.ir/en/journal/ViewPaper.aspx?id=404589



Vancouver: Copy

EBADI KHORDEBALAGH BEHROOZ, NAZARI REZA. COMPARATIVE STUDY OF CHANGES OF AUDIT SERVICES FEES AND AUDITOR OPINION ON THE PRIVATE SECTOR AND NON-PRIVATE SECTOR. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING. 2015 [cited 2021May16];3(12):75-86. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=404589



IEEE: Copy

EBADI KHORDEBALAGH, B., NAZARI, R., 2015. COMPARATIVE STUDY OF CHANGES OF AUDIT SERVICES FEES AND AUDITOR OPINION ON THE PRIVATE SECTOR AND NON-PRIVATE SECTOR. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, [online] 3(12), pp.75-86. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=404589.



 
 
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