Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the effect of managers' self-confidence and auditor tenure on audit fees in companies listed on the Tehran Stock Exchange.

Document Type : Original Article

Authors
tahereh akbari 1
mohammad ali yousefi 2
seyed javad emadi parmkohi 3
1 Master of Financial Engineering and Risk Management, Northern Strategy Higher Education Institute, Rasht, Iran.
2 Assistant Professor, Department of Accounting and Management, Northern Strategy Institute of Higher Education, Rasht, Iran.
3 Assistant Professor, Department of Financial Engineering and Accounting, Northern Strategy Institute of Higher Education, Rasht, Iran.
Abstract
The purpose of this research is to investigate the effect of managers' self-confidence and auditor tenure on audit fees in companies listed on the Tehran Stock Exchange. In order to carry out this research, 116 companies were investigated for a period of 7 years between 1392 and 1398 in the Tehran Stock Exchange as a statistical population. Research hypotheses were analyzed using panel data regression and combined regression in EViews10 software. The results of the hypothesis analysis using the generalized least squares estimation method showed that at the 95% confidence level, the CEO's false self-confidence has no significant effect on the company's audit fees. The tenure of the auditor has a positive and significant effect on the company's audit fee, therefore, with the increase of the auditor's tenure, the company's audit fee increases. The tenure of the auditor does not have a moderating role on the relationship between the CEO's false self-confidence and the company's audit fee.
Keywords
Managers' confidence
auditor tenure
audit fees

Subjects