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Investigating the effect of managerial overconfidence on abnormal audit fees with respect to stakeholder equity mechanisms interaction role | ||
Iranian Journal of Accounting, Auditing and Finance | ||
مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 04 بهمن 1401 | ||
نوع مقاله: Original Article | ||
شناسه دیجیتال (DOI): 10.22067/ijaaf.2023.79120.1237 | ||
نویسندگان | ||
Esmaeil Akhlaghi Yazdinejad ![]() | ||
1Department of Accounting, Faculty of management, economics and Accounting, University of Hormozgan, BandarAbbas, Iran | ||
2Department of Accounting, Faculty of management economics and Accounting, University of Hormozgan, BandarAbbas, Iran | ||
چکیده | ||
Pricing of auditing services has been a topic of interest to many audit researchers. In case that auditors recognize managerial overconfidence, they are expected to incorporate this risk factor into their audit planning and compensate for additional audit efforts to reduce diagnostic risk. This research investigates the effect of the stakeholder equity mechanisms on the relationship between managerial overconfidence and abnormal Audit fees. Research sample consists of 144 listed firms on Tehran Stock Exchange (TSE) during 2012 to 2021. The multiple regression technique is used to test hypotheses. Furthermore in this study the Brucks (2019) method of testing interaction role is applied. The capital expenditure ratio index has been used for measuring managerial overconfidence. The results indicated that there is a positive and significant relationship between managerial overconfidence and abnormal fees for auditing services. Moreover, the stakeholder equity mechanisms undermine the relationship between managerial overconfidence and abnormal fee for auditing services. | ||
کلیدواژهها | ||
Managerial overconfidence؛ Abnormal Audit fees؛ Stakeholder mechanisms | ||
آمار تعداد مشاهده مقاله: 4 |