An Investigation of Financing Costs Factors on the Auditor's Qualified Report in the Companies Listed in Tehran Stock Exchange
Subject Areas : Financial MathematicsMahmoud Hematfar 1 , Hossein Soheili 2
1 - Department of Accounting, Borujerd Branch, Islamic Azad University, Borujerd, Iran
2 - Department of Accounting, Borujerd Branch, Islamic Azad University, Borujerd, Iran
Keywords:
Abstract :
[1] Etemadi, H., Mohammadi, A., Nazeri Ardakani, M., Investigating the Relationship between the Auditor's Industry Specialization and the Income Quality in Companies Accepted in Tehran Stock Exchange, Financial Accounting Studies, 2009, 1(2), P.17-32.
[2] Dastgir, M., Financial Management principles, V.2, Noorpardazan publication, First Edition, 2005.
[3] Khani, A., Haghighi, M., Increasing and Relative Information Content of the Internal Rate of Return based on the cash Recovery than the Rate of Return on Assets in Companies Accepted in Tehran Stock Exchange. Accounting Knowledge Journal, 2011, 3(2), P. 71-92.
[4] Khodadadi, V., Hajizadeh, S., Agency Theory and Independent Audit Fees: A Test of Free Cash Flows Hypothesis, Empirical Studies of Financial Accounting, 2011, 1(2), P. 76-92.
[5] Rajabi, R., Rajabi, K., Agency and Pricing Costs of Independent Audit Services, Accounting and Auditing Investigations, 2008, 15(53), P. 35-53.
[6] Chan, D.K., Low-balling and efficiency in a two-period specialization model of auditing competition. Contemporary Accounting Research, 1999, 16 (4), P. 609–642.
[7] Chase, B.W., The influence of auditor change and type on audit fees for municipalities. Research in Governmental and Nonprofit Accounting 1999, 10, P. 49–63.
[8] Dang L., May assessing actual audit quality: A value relevance perspective, 2004.
[9] Davidson, R. A. and Neu. D., A note on the association between audit firm size and audit quality. Contemporary Accounting Research, 1993, 12, P. 479–488.
[10] Davis, L., Ricchiute, D. and Trompete, G., Audit Eort, Audit Fees and the Provision of Nonaudit Services to Audit Clients, The Accounting Review, 1993, 68, P. 135–150.
[11] DeAngelo, L., Auditor size and auditor quality, Journal of Accounting and Economics, 1981, 3(3), P. 183-199
[12] DeFond, M., Raghunandan, K., Subramayam, K.R., Do non-audit service fees impair auditorindependence? Evidence from going concern opinions, Journal of Accounting Research, 2002, 40 (4), P. 1247-127
[13] Firth, M.A., Smith, A.M.C., Selection of auditor firms by companies in the issue market, Applied Economics, 1992, 24, P. 247-255.
[14] Geiger, M., K. Raghunandan, Going-concern opinions in the new legal environment, Accounting Horizons, 2002, 16(1), P. 17 – 26.
[15] Hoitash, R, Markelevich, A. Barragato, J., Charles A., Auditor Fees and Audit Quality. Managerial Auditing Journal, 2007, 22(8), P. 46-58.
[16] Jensen, M., Agency costs of FCF, corporate finance, and takeovers, The American Economic Review, 1986, 76, P. 65-78.
[17] Krishnan, G. Does Big 6 auditor industry expertise constrain earnings management? Accounting Horizons, 2003, 17, P. 116-128.
[18] Mayhew, B., Wilkins, M., Audit firm specialization as a differentiation strategy: Evidence from fees charged to firms going public, Auditing: A Journal of Practice and Theory, 2003, 22(2), P. 33–52.
[19] Myers, J., Myers, L. and Omer, T., Exploring the term of the auditor client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review, 2003, 78(3),P. 779-800.
[20] REICHELT, K.J., WANG, D., National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality, Journal of Accounting Research, 2010, 48(3), P. 647–686.
[21] Carcello, J.V. and Palmrose, Z.V., Auditor Litigation and Modified Reporting on Bankrupt Clients, Journal of Accounting Research, 1994, 32, P. 1-30.
[22] Kaplan, S.E. and Williams, D.D., Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach. The Accounting Review, 2013, 88 (1), P. 199-232.
