The main purpose of the present research is to determine the relationship between unusual audit fees and accrual earnings management and the effective management of profits in listed companies in Tehran Stock Exchange. The period of five year research is based on the financial statements for the years 1392 to 1396. To test the hypothesis, the regression model and the combination data method are used. So, after applying the limitations in the research, a final sample of 88 companies was selected. In this research, Excel software has been used to classify the data. Also, after categorizing research data for data processing and performing estimates, Eviewes software was used. The results of the hypothesis test indicate a positive and significant relationship between unusual audit fees and accruals income management and actual profit management.
Emadoddini,A. and saeedi,P. (2019). Investigating the relationship between unusual audit fees and accruals management and actual earnings management. Journal of Accounting and Management Vision, 2(9), 78-97.
MLA
Emadoddini,A. , and saeedi,P. . "Investigating the relationship between unusual audit fees and accruals management and actual earnings management", Journal of Accounting and Management Vision, 2, 9, 2019, 78-97.
HARVARD
Emadoddini A., saeedi P. (2019). 'Investigating the relationship between unusual audit fees and accruals management and actual earnings management', Journal of Accounting and Management Vision, 2(9), pp. 78-97.
CHICAGO
A. Emadoddini and P. saeedi, "Investigating the relationship between unusual audit fees and accruals management and actual earnings management," Journal of Accounting and Management Vision, 2 9 (2019): 78-97,
VANCOUVER
Emadoddini A., saeedi P. Investigating the relationship between unusual audit fees and accruals management and actual earnings management. Journal of Accounting and Management Vision, 2019; 2(9): 78-97.
