1
Assistant Professor of Accounting Department, Parandak Institute of Higher Education, Saveh, Iran.
2
parandak
3
Master of Accounting, Parandak Institute of Higher Education, Saveh, Iran.
Abstract
In the current research, the impact of profit smoothing and auditor's tenure on the audit fees of companies admitted to the Tehran Stock Exchange has been investigated. The current research is in the descriptive-correlational research group in terms of its practical purpose and data collection method. Also, in order to select the sample size, a systematic exclusion sampling (screening) method was used, and according to the considered conditions, finally 159 companies were selected in the 6-year period between 1394 and 1399 (a total of 954 years). company) were analyzed. To check the hypotheses, multivariate regression methods using Eviews8 software and panel data method - fixed effects have been used. The results obtained in this study show that profit smoothing and auditor's tenure had a positive and significant effect on companies' audit fees during the research period.
mohamadi,M. , mahmoudi,S. and ghasemi davodkolaei,M. (2023). The effect of profit smoothing and auditor's tenure on audit fees of companies admitted to Tehran Stock Exchange.. Journal of Accounting and Management Vision, 6(84), 255-272.
MLA
mohamadi,M. , , mahmoudi,S. , and ghasemi davodkolaei,M. . "The effect of profit smoothing and auditor's tenure on audit fees of companies admitted to Tehran Stock Exchange.", Journal of Accounting and Management Vision, 6, 84, 2023, 255-272.
HARVARD
mohamadi M., mahmoudi S., ghasemi davodkolaei M. (2023). 'The effect of profit smoothing and auditor's tenure on audit fees of companies admitted to Tehran Stock Exchange.', Journal of Accounting and Management Vision, 6(84), pp. 255-272.
CHICAGO
M. mohamadi, S. mahmoudi and M. ghasemi davodkolaei, "The effect of profit smoothing and auditor's tenure on audit fees of companies admitted to Tehran Stock Exchange.," Journal of Accounting and Management Vision, 6 84 (2023): 255-272,
VANCOUVER
mohamadi M., mahmoudi S., ghasemi davodkolaei M. The effect of profit smoothing and auditor's tenure on audit fees of companies admitted to Tehran Stock Exchange.. Journal of Accounting and Management Vision, 2023; 6(84): 255-272.
