List of Articles Auditing Fees

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  1 - .The role of firm size on the relationship between transaction costs and the competitiveness of auditing firms.
  fatemeh sarraf
  Auditor competition is a very important issue and to understand the nature of competition, it is necessary for auditors' competitive position to be properly measured. Increased competition in the auditing market, on the one hand, the increase of private auditing firms i More

  Auditor competition is a very important issue and to understand the nature of competition, it is necessary for auditors' competitive position to be properly measured. Increased competition in the auditing market, on the one hand, the increase of private auditing firms in this market, and on the other hand, the importance of the issue of fees for the mentioned auditing firms, research on auditing fees is important.The purpose of this study is to investigate the effect of transaction costs on the competitiveness of auditing firms with a moderating role of firm size. For this purpose, two hypotheses were compiled and data related to 67 member companies of the Tehran Stock Exchange between 2008 and 2018 were examined. The research was an applied research and multivariate regression method and data panel model (year / company) were used to analyze the data. The results indicate that transaction costs have a significant and positive effect on the competitiveness of auditing firms and company size has a moderating role on the relationship between transaction costs and competitiveness of auditing firms. Manuscript profile
• Open Access Article
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  2 - The Effect of Managers 'Behavioral Bias on Auditors' Strategies in the Face of Audit Risk
  نازنین بشیری منش احسان مداح فهیمه آگاهی
  10.30495/jdaa.2022.693172
  Abstract In the face of audit risk and reducing litigation, auditors use a variety of strategies, such as increasing the level of auditing tests, increasing clauses, and changing clients. Given that managers are responsible for preparing the company's financial stateme More

  Abstract In the face of audit risk and reducing litigation, auditors use a variety of strategies, such as increasing the level of auditing tests, increasing clauses, and changing clients. Given that managers are responsible for preparing the company's financial statements, the behavioral characteristics of managers affect decision-making and information presentation approaches. Therefore, the purpose of this study is to investigate the effect of managers 'bias on auditors' strategies in the face of audit risk. In this regard, a sample including 129 observations (year-company), the effect of managers' behavioral bias on remuneration, delay in submitting a report, commenting on the distortion clause and changing the auditor were investigated. Findings showed that managers 'focus on short-term goals, reputation and high percentage of managers' ownership leads to more effort and accuracy in the audit process and increase audit fees. The results also showed that managers' uncertainty and fortification have a negative and significant relationship with the delay of the audit report. This means that more confident managers are trying to pay less for auditing so that they can invest more in assets by reducing costs. According to the research findings, short-sightedness and narcissism of managers have a positive and significant relationship with condition clauses of audit importance. Managers who seek to gain benefits and career advancement or self-esteem and reputation gain by manipulating information increase the likelihood of receiving important condition clauses from the independent auditor. The findings also showed that the behavioral characteristics of managers have no effect on the change of auditor. Manuscript profile