The main purpose of this study was to examine the relationship between negative abnormal audit fees and accruals estimation error of the companies listed in Tehran Stock Exchange. A proposed model by Allen et al (2013) and residual regression of audit fee standard model proposed by Fang et al (2014) respectivly were used to calculate the accruals estimation error and abnormal audit fees. A sample of 97 companies listed in Tehran Stock Exchange during the period 1384-1391 was examined and Multivariate regression was used to test the research hypotheses. The results of study indicated a negative and significant relationship between negative abnormal audit fees and the Accruals estimation error, and between normal audit fees and accruals estimation error. Also, results showed a positive and significant relationship between abnormal audit fees and Accruals estimation error.
Vaez, S. A., & Taimoury, M. (2014). The Relationship between Abnormal Audit Fees and Accruals Estimation Error in Companies Listed on the Stock Exchange. Journal of Iranian Accounting Review, 1(3), 95-111.
MLA
Sayed Ali Vaez; Morteza Taimoury. "The Relationship between Abnormal Audit Fees and Accruals Estimation Error in Companies Listed on the Stock Exchange". Journal of Iranian Accounting Review, 1, 3, 2014, 95-111.
HARVARD
Vaez, S. A., Taimoury, M. (2014). 'The Relationship between Abnormal Audit Fees and Accruals Estimation Error in Companies Listed on the Stock Exchange', Journal of Iranian Accounting Review, 1(3), pp. 95-111.
VANCOUVER
Vaez, S. A., Taimoury, M. The Relationship between Abnormal Audit Fees and Accruals Estimation Error in Companies Listed on the Stock Exchange. Journal of Iranian Accounting Review, 2014; 1(3): 95-111.
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