نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار دانشگاه فردوسی مشهد
2 دانشجوی کارشناسی ارشد حسابداری دانشگاه امام رضا)ع(
3 دانشجوی کارشناسی ارشد حسابرسی دانشگاه فردوسی مشهد
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Audit clients’ investment opportunity sets (IOS) include firm-specific opportunities that are unique to the client, as well as opportunities generalizable to the client’s industry and opportunities even more generically available to all firms. The purpose of this study was to investigate the relationship between investment opportunities for clients and audit fees of industry specialists and non-specialists, According to the framework provided by Cahanet al (2014). Research to test hypotheses of financial data of 90 companies listed in Tehran Stock Exchange in the period from 1386 to 1391 have been used. The results showed that test hypotheses Special IOS distinct role in the pricing of audit services to audit and audit risk when requesting further fees such fee increases. Furthermore, in cases where the customer has the IOS that are distinct from other companies, Industry specialist auditor to audit fees are set lower
کلیدواژهها [English]
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