1
Master's student, Payam Noor University, Asalouye International Center, Iran
2
Department of Accounting, Faculty of Management, Economics and Accounting, Payam Noor University, Tehran, Iran
Abstract
The present study relationship between earnings smoothing and audit fees with an emphasis on external monitoring. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The systematic elimination sampling, 127 companies were selected as sample and were investigated in the period of 9 years between 2013 and 2021. The method used to collect information is a library and data are collected for measuring variables from the codal website and corporate financial statements and in Excel, basic calculations have been made then, to test the hypotheses of the software stata was used. The results of the research show that there is an inverse relationship between profit smoothing and auditor's fees. Also, the independence of the board of directors has a negative effect on the relationship between profit smoothing and auditor's fees.
Nagipur,M. and zarin,J. (2024). The relationship between profit smoothing and audit fees with an emphasis on external supervision in companies listed on the Tehran Stock Exchange.. Journal of Accounting and Management Vision, 7(92), 110-128.
MLA
Nagipur,M. , and zarin,J. . "The relationship between profit smoothing and audit fees with an emphasis on external supervision in companies listed on the Tehran Stock Exchange.", Journal of Accounting and Management Vision, 7, 92, 2024, 110-128.
HARVARD
Nagipur M., zarin J. (2024). 'The relationship between profit smoothing and audit fees with an emphasis on external supervision in companies listed on the Tehran Stock Exchange.', Journal of Accounting and Management Vision, 7(92), pp. 110-128.
CHICAGO
M. Nagipur and J. zarin, "The relationship between profit smoothing and audit fees with an emphasis on external supervision in companies listed on the Tehran Stock Exchange.," Journal of Accounting and Management Vision, 7 92 (2024): 110-128,
VANCOUVER
Nagipur M., zarin J. The relationship between profit smoothing and audit fees with an emphasis on external supervision in companies listed on the Tehran Stock Exchange.. Journal of Accounting and Management Vision, 2024; 7(92): 110-128.
