The Relationship between Auditing Fees and Board Compensation
The aim of this study is to investigate the relation between audit fees and Board compensation. The sample includes 72 firms listed in Tehran Stock Exchange during the period from 2005 to 2009, which their shares are actively traded in the Exchange. The results indicate a positive relation between t...
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2015-09-01
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doaj-46db190b23da430089ef3de846bd54362020-11-24T22:03:06ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202015-09-0151395810.22051/jera.2015.641641The Relationship between Auditing Fees and Board CompensationSEYED HOSSEIN SAJADI0mohsen rashidi baghi1abdolrahman abobakri2mohsen SHIRALIZADE3استاد دانشگاه شهید چمران اهوازدانشجو کارشناسی ارشد دانشگاه شهید چمران اهوازدانشجو کارشناسی ارشد دانشگاه شیهد چمران اهوازدانشجو کارشناسی ارشد دانشگاه شیهد چمران اهوازThe aim of this study is to investigate the relation between audit fees and Board compensation. The sample includes 72 firms listed in Tehran Stock Exchange during the period from 2005 to 2009, which their shares are actively traded in the Exchange. The results indicate a positive relation between the audit fee and compensation of the Board. With the increase in compensation of directors, their incentives to manage earnings will be greater and sine it requires a higher quality audit, payment of fee will be higher.http://jera.alzahra.ac.ir/article_641_3279a8f663096a8b1acf73c270e57095.pdfAudit feeBoard compensationEarning ManagementAccruals |
collection |
DOAJ |
language |
fas |
format |
Article |
sources |
DOAJ |
author |
SEYED HOSSEIN SAJADI mohsen rashidi baghi abdolrahman abobakri mohsen SHIRALIZADE |
spellingShingle |
SEYED HOSSEIN SAJADI mohsen rashidi baghi abdolrahman abobakri mohsen SHIRALIZADE The Relationship between Auditing Fees and Board Compensation پژوهشهای تجربی حسابداری Audit fee Board compensation Earning Management Accruals |
author_facet |
SEYED HOSSEIN SAJADI mohsen rashidi baghi abdolrahman abobakri mohsen SHIRALIZADE |
author_sort |
SEYED HOSSEIN SAJADI |
title |
The Relationship between Auditing Fees and Board Compensation |
title_short |
The Relationship between Auditing Fees and Board Compensation |
title_full |
The Relationship between Auditing Fees and Board Compensation |
title_fullStr |
The Relationship between Auditing Fees and Board Compensation |
title_full_unstemmed |
The Relationship between Auditing Fees and Board Compensation |
title_sort |
relationship between auditing fees and board compensation |
publisher |
Alzahra University |
series |
پژوهشهای تجربی حسابداری |
issn |
2251-8509 2538-1520 |
publishDate |
2015-09-01 |
description |
The aim of this study is to investigate the relation between audit fees and Board compensation. The sample includes 72 firms listed in Tehran Stock Exchange during the period from 2005 to 2009, which their shares are actively traded in the Exchange. The results indicate a positive relation between the audit fee and compensation of the Board. With the increase in compensation of directors, their incentives to manage earnings will be greater and sine it requires a higher quality audit, payment of fee will be higher. |
topic |
Audit fee Board compensation Earning Management Accruals |
url |
http://jera.alzahra.ac.ir/article_641_3279a8f663096a8b1acf73c270e57095.pdf |
work_keys_str_mv |
AT seyedhosseinsajadi therelationshipbetweenauditingfeesandboardcompensation AT mohsenrashidibaghi therelationshipbetweenauditingfeesandboardcompensation AT abdolrahmanabobakri therelationshipbetweenauditingfeesandboardcompensation AT mohsenshiralizade therelationshipbetweenauditingfeesandboardcompensation AT seyedhosseinsajadi relationshipbetweenauditingfeesandboardcompensation AT mohsenrashidibaghi relationshipbetweenauditingfeesandboardcompensation AT abdolrahmanabobakri relationshipbetweenauditingfeesandboardcompensation AT mohsenshiralizade relationshipbetweenauditingfeesandboardcompensation |
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