The effect of auditing fees on the relationship between auditor time pressure and profit quality
The purpose of this study is to investigate the effect of audit fees on the relationship between auditor time pressure and profit quality. The statistical sample of this research includes the financial information of 125 companies in the period 2016-2019. This research is a descriptive-correlation t...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
REA Press
2021-12-01
|
| Series: | Big Data and Computing Visions |
| Subjects: | |
| Online Access: | https://www.bidacv.com/article_142088_d702ed80f8abcd5c3b3046ffb4a3c605.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832579325381050368 |
|---|---|
| author | Zahra Mashyekh Pul Reza Fallah |
| author_facet | Zahra Mashyekh Pul Reza Fallah |
| author_sort | Zahra Mashyekh Pul |
| collection | DOAJ |
| description | The purpose of this study is to investigate the effect of audit fees on the relationship between auditor time pressure and profit quality. The statistical sample of this research includes the financial information of 125 companies in the period 2016-2019. This research is a descriptive-correlation type and regression method and fixed effects method have been used to estimate the model. The results show that the auditor time pressure has a negative and significant relationship with the quality of companies' profits and the audit fee has a positive and significant effect on the relationship between auditor time pressure and profit quality. |
| format | Article |
| id | doaj-art-3f458d61b4474ebab6724e4b5192acbc |
| institution | Kabale University |
| issn | 2783-4956 2821-014X |
| language | English |
| publishDate | 2021-12-01 |
| publisher | REA Press |
| record_format | Article |
| series | Big Data and Computing Visions |
| spelling | doaj-art-3f458d61b4474ebab6724e4b5192acbc2025-01-30T12:21:32ZengREA PressBig Data and Computing Visions2783-49562821-014X2021-12-011417919110.22105/bdcv.2021.142088142088The effect of auditing fees on the relationship between auditor time pressure and profit qualityZahra Mashyekh Pul0Reza Fallah1Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran.Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran.The purpose of this study is to investigate the effect of audit fees on the relationship between auditor time pressure and profit quality. The statistical sample of this research includes the financial information of 125 companies in the period 2016-2019. This research is a descriptive-correlation type and regression method and fixed effects method have been used to estimate the model. The results show that the auditor time pressure has a negative and significant relationship with the quality of companies' profits and the audit fee has a positive and significant effect on the relationship between auditor time pressure and profit quality.https://www.bidacv.com/article_142088_d702ed80f8abcd5c3b3046ffb4a3c605.pdfauditor time pressureauditing feeprofit quality |
| spellingShingle | Zahra Mashyekh Pul Reza Fallah The effect of auditing fees on the relationship between auditor time pressure and profit quality Big Data and Computing Visions auditor time pressure auditing fee profit quality |
| title | The effect of auditing fees on the relationship between auditor time pressure and profit quality |
| title_full | The effect of auditing fees on the relationship between auditor time pressure and profit quality |
| title_fullStr | The effect of auditing fees on the relationship between auditor time pressure and profit quality |
| title_full_unstemmed | The effect of auditing fees on the relationship between auditor time pressure and profit quality |
| title_short | The effect of auditing fees on the relationship between auditor time pressure and profit quality |
| title_sort | effect of auditing fees on the relationship between auditor time pressure and profit quality |
| topic | auditor time pressure auditing fee profit quality |
| url | https://www.bidacv.com/article_142088_d702ed80f8abcd5c3b3046ffb4a3c605.pdf |
| work_keys_str_mv | AT zahramashyekhpul theeffectofauditingfeesontherelationshipbetweenauditortimepressureandprofitquality AT rezafallah theeffectofauditingfeesontherelationshipbetweenauditortimepressureandprofitquality AT zahramashyekhpul effectofauditingfeesontherelationshipbetweenauditortimepressureandprofitquality AT rezafallah effectofauditingfeesontherelationshipbetweenauditortimepressureandprofitquality |