International Journal of Law and Management, Volume (59), No (1), Year (2017-1) , Pages (66-81)

Title : ( The effect of audit fees pressure on audit quality during the sanctions in Iran )

Authors: Mahdi Salehi , , zeinab nourbakhsh hosseiny ,

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Purpose – The current study aims to investigate the amount of downward pressure on audit fees and its effect on audit quality. Design/methodology/approach – The research population includes 104 listed companies on the Tehran Stock Exchange. In this study, at first, the audit fees pressure was measured; then, by comparing it with actual audit fees, the pressure on audit costs was calculated. Finally, the hypotheses were tested using logistic regression. Findings – The results of models and hypotheses show that, as expected, during the intensification of sanctions (i.e. during 2010), compared with other years, business entities have exerted more pressure to reduce audit fees; moreover, there is a positive significant relationship between fees pressure and the rate of misstatement (reverse audit quality criterion) at 10 per cent error level during 2010, whereas in years before and after 2010, there is no significant relationship between audit fees pressure and audit quality. Originality/value – The conducted studies in Iran so far have investigated time pressures imposed on auditors. In this study, the audit fees pressure is investigated.

Keywords

, Audit quality, Audit fees pressure, Misstatement,
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@article{paperid:1062327,
author = {Salehi, Mahdi and , and Nourbakhsh Hosseiny, Zeinab},
title = {The effect of audit fees pressure on audit quality during the sanctions in Iran},
journal = {International Journal of Law and Management},
year = {2017},
volume = {59},
number = {1},
month = {January},
issn = {1754-243X},
pages = {66--81},
numpages = {15},
keywords = {Audit quality; Audit fees pressure; Misstatement; Sanction},
}

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%0 Journal Article
%T The effect of audit fees pressure on audit quality during the sanctions in Iran
%A Salehi, Mahdi
%A ,
%A Nourbakhsh Hosseiny, Zeinab
%J International Journal of Law and Management
%@ 1754-243X
%D 2017

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