Iranian Journal of Accounting, Auditing and Finance

Volume 4, Issue 2, January 0, Pages 19-36   

Document Type: Original Article

DOI: 10.22067/ijaaf.2020.39279

References

Abu Nassar, M.H. (1999). Specific factors for audit fees in Jordan from the point of view of the auditors and public shareholding companies. Journal of Administrative Sciences Studies, 26(2), 411-397.

Accounting Standards Committee. (2007). Principles and regulations of auditing and accounting, statement on Accounting standards. Audit Organization Publication.

AICPA. (2012). Audit risk and materiality in conducting an audit, statement on Auditing standards No.47. American Institute of certified public accountants.

Al-Hazveh, Z.Kh. (2015). Factors Affecting The Audit Fees, An Empirical Study of Auditing Firms At The Jordan Hashemite kingdom. Thesis for Master’s degree, faculty of commercial studies, department of accounting, Al Sharq Al Awsat University, Najaf, Iraq.

Al-mutairi, A. Naser, K. and Al-enazi, N. (2017). An empirical investigation of factors affecting audit fees: evidence from Kuwait. International advances in economic research, 23(3), 333–347. 10.1007/s11294-017-9649-5

Audit organization. (2009). Audit principles. 1, (Arbab Soleimani and Nafari, Trans.) (21^st Eds.).

Audit Standards Committee. (2009). Audit Standards.  10^th Eds. Tehran, Audit Organization Publication.

Bozorg-asl, M. (2009). On Independent Audit Fee. Hesabdar, 210, [In Persian]

Brinn, T. Peel, M.J. and Roberts R. (1994). Audit Fee Determinants of Independent and Subsidiary Unquoted companies in the UK. The British Accounting Review, 26(2), 101-121. https://doi.org/10.1006/bare.1994.1009

Carcello, J.V. and Nagy, A.L. (2004). Audit Firm Tenure and Fraudulent Financial Reporting. AUDITING: A Journal of Practice & Theory, 23(2), 55-69. https://doi.org/10.2308/aud.2004.23.2.55

Castro, W.B.L. Peleias, I.R. and Silva, G.P. (2015). Determinants of Audit Fees: a Study in the Companies Listed on the BM&FBOVESPA, Brazil. Revista Contabilidade & Finanças, 26(69), 261-273. http://dx.doi.org/10.1590/1808-057x201501560 

Chan, P. Ezzamel, M. and Gwilliam, D. (1993). Determinants of audit fees for quoted UK companies. Journal of Business Finance and Accounting, 20(6), 765–786.

Chancy, P.K. Jeter, D.C. and Shaw, P.E. ( 2003). The impact on the market for audit services of aggressive competition by auditors. Journal of Accounting and public policy, 22(6), 487- 516. https://doi.org/10.1016/j.jaccpubpol.2003.09.002

Choi, J.H. Kim, Ch. Kim, J.B. and Zang, Y. (2010). Audit office size, audit quality, and audit pricing. auditing: a journal of practice & theory, 29(1), 73–97. https://doi.org/10.2308/aud.2010.29.1.73

Daniels, B.W. and Booker, Q. (2011). The effects of audit firm rotation on perceived auditor independence and audit quality. Research in accounting regulation, 23(1), 78-82. Http://dx.doi.org/10.1016/j.racreg.2011.03.008

DeAngelo, L.E. (1981). Auditor size and auditor quality. Journal of Accounting and Economics, 3(3), 183-199. https://doi.org/10.1016/0165-4101(81)90002-1

DeFond, M.L. Francis, J.R. and Wong, T.J. (2000). Auditor industry specialization and market segmentation: Evidence from Hong Kong. Auditing” A Journal of Practice & Theory, 19(1), 49-66. https://doi.org/10.2308/aud.2000.19.1.49

 Fernando, G.D. Abdel‐Meguid, A.M. and Elder, R.J. (2010). Audit quality attributes, client size and cost of equity capital. Review of Accounting and Finance, 9(4), 363-381, https://doi.org/10.1108/14757701011094571

Francis, J.R. and Wilson, E.R. (1988). Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review, 63(4), 663-682. https://www.jstor.org/stable/247906

Gnanakumar, V. (2017). Intangible Assets on the balance sheet and audit fees. International Journal of Disclosure and Governance, 14(3), 241-250.

Healy, P.M. and Palepu, K.G. (2003). How the Quest for efficiency corroded the market. Harvard Business Review, 81(7), 76- 85.

Hejazi, R. Gheitasi, R.A. Gheitasi, T. (2012). The effect of accruals and cash flows on audit service pricing. Journal of accounting and auditing studies, 13(4), 1-25.

Hoitash, R. Markelevich, A.J. and Barragato, Ch. (2007). Auditor Fees and Audit Quality. Managerial Auditing Journal, 22(8), 761-786. https://doi.org/10.1108/02686900710819634

Houghton, K.A. and Jubb, C.A. (1999). The Cost of Audit Qualification: The Role of Non-Audit Services. Journal of International Accounting, Auditing and Taxation, 8(2), 215-240. https://doi.org/10.1016/S1061-9518(99)00014-2

International accounting standards board (2008). Preliminary views on financial statement presentation. From the website: http://fasb.org. FASB home» projects» technical plan and project updates.

Iyer, V.M. and Iyer, G. (1996). Effect of Big 8 Mergers on Audit Fees: Evidence from the United Kingdom. Auditing: A Journal of Practice & Theory, 15(2), 123-132.

Jensen, M.C. and Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs, and capital structure. Journal of Financial Economics, 3(4),305–360. https://doi.org/10.1016/0304-405X(76)90026-X

Johnson, E.N. Walker, K.B. and Westergard, E. (1995), Supplier concentration and pricing of audit services in New Zealand. AUDITING: A Journal of Practice & Theory, 14(2), 74-89.

Leventis, S. Weetman, P. and Caramanis, C. (2005). Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange. International Journal of Auditing, 9(1), 45-58. 10.1111/j.1099-1123.2005.00101.x

Majeed, A.Z.H. (2011). The relative significance of the contributing factors to payment determination of auditors in Iraq. Journal of administrative and economic sciences of Qādisiyyah, faculty of economics and management, Qādisiyyah University, 1-11.

Mashaykhi, B. Hasanzadeh, Sh. Amini, Y. And Menati, V. (2016), “The effect of internal audit quality on independent audit fee”, Journal of auditing and financial accounting studies, 31(8), 41-56.

Matar, M.A. (1989). Audit Assets. Publications of the Arab Society of Certified Public Accountants in Kuwait

Mehrani, S. and Jamshidi Ivanaki, K. (2011). The contributing factors to audit fee determination. Kankash, 13, 6-78.

Mohammad, A.H.A. (2010). The role of auditor in auditing financial statements provided based on defected accounts- a practical study recommended by an auditing program. Under supervision of authorized public accountant of Dr. Hafseh Mohammad Fakhri, Baghdad, 2010.

Mousavi, A.R. And Darogheh Hazrati, F. (2011).The relationship between free cash flow and audit fee in listed companies on Tehran Stock Exchange. Journal of financial accounting, 3(10), 141-173.

Moutinho, V.  Cerqueira, A.  and  Brandao,  E. (2012). Audit  Fees  and  Firm  Performance. Available at  Ssrn: Http://Ssrn.Com/Abstract=2180020 Or Http://Dx.Doi.Org/10.2139/Ssrn.2180020.

Munsif, V. Raghunandan, K. Rama, D.V. And Singhvi, M. (2011). Audit fees after remediation of internal control weaknesses. Accounting Horizons, 25(1), 87-105. https://doi.org/10.2308/acch.2011.25.1.87

Muzatko, S. And Teclezion, M. (2016). The Relationship between Audit Fees and Earnings Quality of Financial Institutions. Journal of Accounting and Finance, 16(5), 20-31.

Naser, K. and Al-Khatib, K. (2000). Determinants of the depth of information disclosure in the board of directors’ statements of a sample of Jordanian listed companies. Advances in International Accounting, 13, 99–118.

Nazem, Sh.J. (2009). An analytical study on financial statements of a sample of public corporations in Iraq. Written by Nazem Sha’ban Jabar (Under supervision of authorized public accountant of Dr. Sahib Shaker Al-Baghdadi, 2009.

Nikbakht, M.R. Sha’banzadeh, M. and Kenarkar, A. (2016). The relationship between audit fee and auditor experience and audit quality. Journal of accounting and management studies, 2(1), 190-208.

Nikkinen, J. and Petri, S. (2005). Risk in Audit Pricing: The Role of Firm-Specific Dimensions of Risk. Advances in International Accounting, 19(1),141-151. https://doi.org/10.1016/S0897-3660(05)18007-6

Rajabi, R. A. (2005). The contributing factors to professional power of independent auditors. Ph.D. thesis, Allameh Tabataba’i University, Faculty of accounting and management. Tehran, Iran.

Ramzy, W. (1988). The Determinants Of Audit Fees An Analytical Study. Ph.D. Thesis. Department Of Accountancy and Finance Heriot - Watt University, Edinburgh, Scotland.

Rubin, M. (1992). Municipal Selection of a State or External Auditor for Financial Statement Audits. Journal of Accounting and Public Policy, 11(2), 155-178. https://doi.org/10.1016/0278-4254(92)90021-O

Simunic, D. (1984). Auditing, consulting, and auditor independence.Journal of Accounting Research, 22(2), 679-702. http://www.jstor.org/stable/pdf/2490671.pdf

Tanani, M. and Nikbakht, M.R. (2010). Testing the contributing factors to audit fee of financial statements. Journal of financial accounting, 2(2), 111-132.

Uihaq, A. And Khan Leghari, M. (2015). Determinants of Audit Fee in Pakistan.Research Journal of Finance and Accounting, 6(9), 176-188.

Yahia Kikhia, H. (2015). Determinants of Audit Fees: Evidence from Jordan. Accounting and Finance Research, 4(1), 42-53. https://doi.org/10.5430/afr.v4n1p42