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...

Full description

Bibliographic Details
Main Authors: SEYED HOSSEIN SAJADI, mohsen rashidi baghi, abdolrahman abobakri, mohsen SHIRALIZADE
Format: Article
Language:fas
Published: Alzahra University 2015-09-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_641_3279a8f663096a8b1acf73c270e57095.pdf
id doaj-46db190b23da430089ef3de846bd5436
record_format Article
spelling 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
_version_ 1725833147729313792