Assessment of Transparency Impact of Accounting Information on the Cost of the Audit for each Type of Industry

Subject Areas : Financial Economics

Mojtaba  Salimi ¹ (Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran)

Received: 2017-05-05 Accepted : 2017-09-20 Published : 2017-09-01

Keywords:

References:

[1] Alali, F., Audit fees and discretionary accruals: Compensation structure effect, Managerial Auditing Journal, 2011, 26(2), P. 90-113.

[2] Alavi Tabari, H., Rajabi, R., Shahbazi, M., Relationship between corporate governance and independent audit fees of company, Journal of Accounting, 2012, 5(1), P. 101-75.

[3] Andrade, C., Sandro, B., Gennaro, H., Frederick, M., SOX, Corporate Transparency, And the Cost of Debt Journal of Financial Intermediation,2009, 18(4), P. 541-558.

[4] Barth, J.R., Tong, L., Wenling, L., Tiphon, P., Glenn, Y., The rise and fall of the US mortogage and credit markets, NJ: Wiley and Sons, Inc, 2009.

[5]  Desender, K. , Aguilera, R., Crespi, R., Garcia-Cestone, M, Board Characteristics and Audit Fees: When Does Ownership Matter?, http:..Ssrn.Com.Abstract=1774684.2011.

[6] Ghaemi, M. H., Alavi, S.M., Review of relationship between transparency of accounting information and cash inventory, Management Accounting, 2012, 1(2), P. 78-67.

[7] Griffin, P., Lon, D., Sun, Y., Agency Problems and Audit Fees Further Tests of the Free Cash Flow Hypothesis, Accounting and Finance, 2010, 50(2), P.321–350.

[8] Hesarzadeh, R., Norvash, I., Dimensions of accounting transparency and its relationship with the company's properties in the Tehran Stock Exchange, Stock Exchange Quarterly, 2012, 1(2), P. 24-25.

[9] Johl, S., Khan, A., Audit Pricing in Private Firms: The Effects of Family and Foreign Control, School of Accounting Economics and Finance, Deakin University, Victoria, Australia, On line, Available at: 4T U http://www.afaanz.orgU4T, 2011.

[10] Karim, W. A., Audit Pricing, Audit Concentration and BiG4 Premium in Bangladesh, Working Paper, Saint Marys College of California, Available onwww.ssrn.com. 2010.

[11] Leventis, S., Dimitropoulos, P. E., Audit Pricing, Quality of Earnings and Board Independence: The Case of The Athens Stock Exchange, Advances in Accounting, incorporating Advances in International Accounting, 2010,2(6), P. 325–332.

[12] Lifschutz, S., Jacobi, A., Feldshtein, M., Corporate Governance Characteristics and External Audit Fees: A Study of Large Public Companies in Israel, International Journal of Business and Management, 2010, 5(3), P.126-187.

[13] Mehrani, S., Jamshidi, K., Factors influencing the determining the audit fees, CPAs, 2012, 13(5), P. 78-60.

[14] Nikbakht, M.R., Tanani, M., Examination of Factors Affecting Financial Audit Fees, Journal of Financial Accounting, 2014, 2, P. 132-111.

[15] Rahman Khan, A., Mahboob H., Siddiqui, J., Corporate Ownership Concentration and Audit Fees: The Case of an Emerging Economy, Advances in Accounting, incorporating Advances in International Account, 2011.

[16] Rajabi, R., Muhammad Khoshouyi, H., Agency costs and pricing of independent audit services, Reviews for accounting and auditing, 2012, 15(53), P. 35-52.

[17] Rashidi Baghi, M., Ramezan Ahmadi, M., Vaez, S.A., Effect of audit quality on audit fees of company, Knowledge of Financial Accounting, 2014, 1(5), P.114-192.

[18] Tanani, M., Mansouri, M., Evaluation of the stock market reaction to abnormal audit fees, Journal of Financial Accounting, 2013, 4(8), P. 120-105.

[19] Tsui, J. S., Chen, C. J. &Gul, F. A, Discretionary Accounting Accruals, Managers' Incentives and Audit Fees. Contemporary Accounting Research, 2003, 20(3), P.441 – 464.