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How Different Types of Audit Fees Affect Financial Restatements? | ||
| Iranian Journal of Accounting, Auditing and Finance | ||
| دوره 4، شماره 3، پاییز 2020، صفحه 81-98 اصل مقاله (1.11 MB) | ||
| نوع مقاله: Auditing | ||
| شناسه دیجیتال (DOI): 10.22067/ijaaf.2020.39429 | ||
| نویسندگان | ||
Raha Rajaei Khoramabad  ؛ Samane Edalati Shakib
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| Imam Reza International University of Mashhad, Economics and Administrative Sciences, | ||
| چکیده | ||
| The present study aims to analyze how different types of audit fees affect financial restatements. Using a sample of listed companies on the Tehran Stock Exchange, this paper shows that audit fees and audit fees shortage sensitivity significantly affect financial restatements. Furthermore, the results suggest that abnormal audit fees, high-standard audit fees, low-standard audit fees, and excessive audit fees sensitivity could not influence the financial restatements. | ||
| کلیدواژهها | ||
| Financial restatements؛ Normal audit fees؛ Abnormal audit fees | ||
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آمار تعداد مشاهده مقاله: 5 تعداد دریافت فایل اصل مقاله: 69 |
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