عنوان پایان‌نامه
بررسی رابطه بین حق الزحمه غیر عادی حسابرسی و کیفیت حسابرسی
- رشته تحصیلی
- حسابداری
- مقطع تحصیلی
- کارشناسی ارشد
- محل دفاع
- کتابخانه مرکزی -تالار اطلاع رسانی شماره ثبت: 75435;کتابخانه مرکزی -تالار اطلاع رسانی شماره ثبت: 75435
- تاریخ دفاع
- ۱۹ بهمن ۱۳۹۴
- دانشجو
- ملیحه مغاری
- استاد راهنما
- آرش تحریری
- چکیده
- هدف این پژوهش بررسی ارتباط بین حق الزحمه غیرعادی حسابرسی و کیفیت حسابرسی می باشد. در این پژوهش برای اندازه گیری کیفیت حسابرسی از مدلهای اندازه گیری بال و شیواکومار و مدل تعدیل شده جونز استفاده شد ،همچنین برای تعیین اندازه حق الزحمه غیرعادی حسابرسی از مدل چوی و همکاران(2008) استفاده شد.
- Abstract
- This study investigates the association between abnormal audit fee pricing and audit quality. Measuring the audit quality was done by the Ball and Shivakumar model (2006) and the modified Jones model (1995). The Choi et al model (2008) was used to measuring abnormal audit fee. This model defines abnormal audit fee as the difference between standard and actual audit fee paid to the auditor. In our study among 420 companies registered in Tehran security and exchange market 129 companies were selected through systematic elimination from year 1387 to 1392. In order to hypotheses test regression models were used. Our empirical results demonstrate that there is significant direct relation between abnormal audit fee and audit quality. In other word auditors paid higher audit fee are more interested to do their job and increase their job quality with more concentration as a result audit quality increase by increasing the audit fee. Key words: abnormal audit fee, audit quality, auditor quality, discretionary accrual, non-discretionary accrual
