نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیارگروه حسابداری دانشگاه لرستان
2 استادیار گروه حسابداری دانشگاه جهرم
3 کارشناسی ارشد ، حسابداری، دانشکده مدیریت و اقتصاد دانشگاه لرستان، خرم آباد، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Abstract
Purpose: Capable managers have the possibility to plan and change the company's financial operations in order to achieve their goals. The purpose of this study is to investigate the impact of aggressive reporting approach on the relationship between managers' competence and audit fees.
Method: In order to investigate the subject of the study from regression of combined data, in the period of 2015 to 2022, the data of 86 companies listed in the Tehran Stock Exchange were collected and used to test the research hypotheses.
Results: The results of the research show that the managers' competence has a significant effect on audit fees. Also, the results of the research show that the aggressive reporting approach does not have a significant effect on audit fee. Finally, the results of the research showed that the aggressive reporting approach has a significant effect on the relationship between managers' competence and audit fees.
Conclusion: Based on the findings of the research, the managers' competence leads to an increase in audit risk, and in order to control this risk at an acceptable level, institutions are forced to increase the effort and volume of investigations, which shows itself in the form of an increase in audit fees. In other words, in order to control opportunistic reporting and control the detection risk, auditors increase the requested audit fee.
کلیدواژه‌ها [English]
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