• the relationship of audit quality & agency cost associated with audit fees

    جزئیات بیشتر مقاله
    • تاریخ ارائه: 1400/08/01
    • تاریخ انتشار در تی پی بین: 1400/08/01
    • تعداد بازدید: 383
    • تعداد پرسش و پاسخ ها: 0
    • شماره تماس ژورنال: 348136784

    agency problems caused as a result conflict of interest between managers and shareholders. in the meantime, the audit the efficient strategy to limit the powers of the managers in contractual relations is considered. the aim of this paper is the investigation the relationship between agency costs and audit quality associated with audit fees. the study population consisted of 492 years - company during the period 2010 to 2014. in this study, the independent variables agency costs (the ratio of sales to total assets), agency cost (the operating expenses ratio on sales) and audit quality (the rank of audit company) and the dependent variable (audit fees) that using multivariate regression techniques with combined data and to eviews8 software, hypothesis analysis were made. the results revealed there is a significant relationship between agency costs (the ratio of sales to total assets), agency cost (the operating expenses ratio on sales) and audit fees and the lack of a significant relationship between audit quality and auditing fees. the other research results showed that there is significant relationship between company sizes with audit fees.

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