Investigating the Relationships between Managerial Abilities, Financial Distress and Auditing Fees in Companies Listed on the Tehran Stock Exchange

محورهای موضوعی : Financial Accounting

Ahmad Emami ¹ , Zahra Lashgari ² , Ali Esmeilzadeh Moghari ³

1 - Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
2 - Department of Accounting, Central Tehran Branch. Islamic Azad University, Tehran. Iran
3 - Department of Financial Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran

تاریخ دریافت : 1401/07/19 تاریخ پذیرش : 1401/11/04 تاریخ انتشار : 1403/07/05

کلید واژه: Audit Fee , Managerial Ability , Financial Distress,

چکیده مقاله :

The concept of management ability is one of the most important factors in determining and determining the audit fee. Management ability is a dimension of human capital in companies that is classified as intangible assets. Financial distress is also an important factor that may affect audit fees. The findings of this study contribute to the emerging literature on management ability and audit costs by showing whether auditing services pricing is a result of higher management ability in the ongoing financial crisis. In light of the above, this study seeks to examine the impact of managerial skills and auditing fees on the condition of financial distress. This research has been reviewed during a 10-year study from 2009 to 2018. The results of this study show that there is a negative and significant relationship between managerial ability and audit fees despite financial distress. There is also a significant inverse relationship between financial distress and management ability.

چکیده انگلیسی:

The concept of management ability is one of the most important factors in determining and determining the audit fee. Management ability is a dimension of human capital in companies that is classified as intangible assets. Financial distress is also an important factor that may affect audit fees. The findings of this study contribute to the emerging literature on management ability and audit costs by showing whether auditing services pricing is a result of higher management ability in the ongoing financial crisis. In light of the above, this study seeks to examine the impact of managerial skills and auditing fees on the condition of financial distress. This research has been reviewed during a 10-year study from 2009 to 2018. The results of this study show that there is a negative and significant relationship between managerial ability and audit fees despite financial distress. There is also a significant inverse relationship between financial distress and management ability.

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