Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   spring 2016 , Volume 5 , Number 17 #b00492; Page(s) 135 To 145.
 
Paper: 

The Association between Client-specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists

 
 
Author(s):  SALEHI MAHDI, Sehhat Mohsen*, Moghaddas Noghabi Mojtaba
 
* 
 
Abstract: 
Audit clients’ investment opportunity sets (IOS) include firm-specific opportunities that are unique to the client, as well as opportunities generalizable to the client’ s industry and opportunities even more generically available to all firms. The purpose of this study was to investigate the relationship between investment opportunities for clients and audit fees of industry specialists and non-specialists, According to the framework provided by Cahanet al (2014). Research to test hypotheses of financial data of 90 companies listed in Tehran Stock Exchange in the period from 1386 to 1391 have been used. The results showed that test hypotheses Special IOS distinct role in the pricing of audit services to audit and audit risk when requesting further fees such fee increases. Furthermore, in cases where the customer has the IOS that are distinct from other companies, Industry specialist auditor to audit fees are set lower.
 
Keyword(s): Audit fees,investment opportunities,auditor industry specialization,pricing of audit services,auditor market share
 
References: 
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