异常审计费用和未来重述:来自德黑兰证券交易所的证据

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-01-31 DOI:10.1504/IJAAPE.2017.10002695

M. Salehi, Shayan Farhangdoust, Adineh Vahidnia

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引用次数: 11

摘要

本文的目的是为异常审计费用对未来重述的影响提供经验证据。我们研究了重述财务报表的公司是否比同行的总审计费用水平更高。在这方面，作者通过对2009-2014年德黑兰证券交易所上市公司936个公司年度的观察样本进行面板数据分析来检验他们的假设。我们发现两者之间存在着一种消极的关系；特别是，在重述发生或宣布之前的期间（即下一个财政年度），异常审计费用较低。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Abnormal audit fees and future restatements: evidence from Tehran Stock Exchange

The aim of this paper is to provide empirical evidence for the impact of abnormal audit fees on future restatements. We examine whether firms that restate their financial statements have higher levels of total audit fees than their counterparts. In this regard, the authors test their hypothesis by performing panel data analysis on a sample of 936 firm-year observations from companies listed on the Tehran Stock Exchange during 2009-2014. We find that there is a negative relationship between the two; specifically, abnormal audit fees are lower in the periods leading up to the occurrence or announcement of the restatement (i.e., the next fiscal year).

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来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.