نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری تخصصی حسابداری دانشگاه آزاد اسلامی واحد قزوین.
2 استادیار و عضو هیات علمی دانشگاه آزاد اسلامی واحد تهران مرکز دانشکده اقتصاد و حسابداری.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
In this study, investigate the interactive effects of management ability and financial distress on the audit quality. The statistical population in this research is Tehran Stock Exchange. The number of 169 companies from this society during the period of 2011-2018 was selected as the research sample. In order to make statistical analyzes in this study, multiple linear regression method using Fixed-effect panel method has been used. Findings from the analysis of research data indicate that management ability has a diminishing effect on audit fees. This relationship is also affected, and reduced by the financial distress of the company. Based on the findings of the present study, it can be concluded that the management ability reduces the manipulation of accounting information and reduces the volume of independent auditor's investigations, which reduces the independent auditor's fees. However, the ability to manage in environments associated with the financial crisis is not sufficiently effective to reduce audit fees.
کلیدواژهها [English]