MD&A readability, auditor characteristics, and audit fees

2021 ◽  
Author(s):  
Le Wang ◽  
Xiaoyan Chen ◽  
Xing Li ◽  
Gaoliang Tian
Keyword(s):  
Audit Fees ◽  
Auditor Characteristics

scholarly journals The effect of auditor characteristics on tax avoidance of Iranian companies

2020 ◽  
Vol 27 (2) ◽  
pp. 119-134 ◽  
Author(s):  
Mahdi Salehi ◽  
Hossein Tarighi ◽  
Tahereh Alidoust Shahri
Keyword(s):  
Stock Exchange ◽  
Emerging Market ◽  
Tax Avoidance ◽  
Audit Fees ◽  
Industry Specialization ◽  
Content Type ◽  
Auditor Industry Specialization ◽  
Auditor Tenure ◽  
The Relationship ◽  
Auditor Characteristics

Purpose The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market. Design/methodology/approach In this regard, the effect of various factors such as auditor tenure, auditor industry specialization, audit reports and audit fees on tax avoidance was examined. The study sample includes listed companies in the Tehran Stock Exchange. The time period of study is six years from 2011 to 2016. Also in this study, firm size, leverage, firm age and auditor size were controlled. Findings The results of this research were determined in four hypotheses. First and second hypotheses that explore the relationship between auditor tenure and auditor industry specialization with tax avoidance were not confirmed. But the results showed a significant relationship between the type of audit opinions and audit fees with tax avoidance. Originality/value The current study investigates the auditor characteristics on tax avoidance in a developing nation of Iran and the results may helpful the developing countries.

The relationship between auditor characteristics and fraud detection

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jalil Khaksar ◽  
Mahdi Salehi ◽  
Mahmoud Lari DashtBayaz
Keyword(s):  
Multiple Regression ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Fraud Detection ◽  
Financial Statements ◽  
Audit Fees ◽  
Multiple Regression Model ◽  
Content Type ◽  
The Relationship ◽  
Auditor Characteristics

Purpose This paper aims to analyze the relationship between the following auditor's characteristics with detecting frauds in the listed companies on the Tehran Stock Exchange. Design/methodology/approach A multiple regression model is used to test the research hypothesis. The hypothesis was further tested with a sample of 187 companies listed on the Tehran Stock Exchange (1,309 observations) from 2012 to 2018 and by using multiple regression models based on panel data and the random-effects model. Findings The results suggest a positive and significant relationship between audit firms' size, auditor rotation, specialization in the industry, the audit market's focus, auditor's independence, audit report lag and renewal of financial statements with fraud detection. The results revealed a significant relationship between the period of auditor tenure, auditor's narcissism, audit fees and the type of auditors' opinion (un-qualified opinion) with fraud detection. Originality/value As the present study is a pioneer in examining this issue in the emerging markets, it provides users, analysts and legal entities with useful information about auditor characteristics that significantly affect the fraud detection of financial statements. The results mitigate the literature gap and improve knowledge in this area.

The Relation between Abnormal Audit Fees and Market Anomaly: Do Investors Perceive Abnormal Audit Fees?

2018 ◽  
Vol 27 (1) ◽  
pp. 1-37
Author(s):  
Sang Ho Lee ◽  
Seung Uk Choi
Keyword(s):  
Audit Fees ◽  
Market Anomaly

Earnings Downside Risk, Audit Fees and Audit Hours

2020 ◽  
Vol 29 (2) ◽  
pp. 49-85
Author(s):  
HyeMi Lee
Keyword(s):  
Audit Fees ◽  
Downside Risk

The Conditional Effects of Abnormal Audit Fees on Audit Quality

2020 ◽  
Vol 45 (4) ◽  
pp. 291-332
Author(s):  
Kyung Soon Kim ◽  
Seun Young Park ◽  
Jin Hwon Lee
Keyword(s):  
Audit Quality ◽  
Audit Fees ◽  
Conditional Effects

Changes in Abnormal Audit Fees and Audit Quality during the Audit Contract Period : Focused on Initial Audit

2020 ◽  
Vol 38 (1) ◽  
pp. 107-129
Author(s):  
Se-chul Lee
Keyword(s):  
Audit Quality ◽  
Audit Fees

Audit Fees, Big Four Premium and Institutional Settings: The Devil is in the Details!

2011 ◽  
Author(s):  
Paul André ◽  
Géraldine Broye ◽  
Christopher K.M. Pong ◽  
Alain Schatt
Keyword(s):  
Audit Fees ◽  
Institutional Settings ◽  
The Devil ◽  
Big Four
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