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عنوان مقاله: the Effects of Product Market Competition on Audit Pricing Azami Zeinab *, Yousefzadeh Nasrin2 ,Salehi Tabandeh3

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عنوان مقاله: the Effects of Product Market Competition on Audit Pricing Azami Zeinab *, Yousefzadeh Nasrin2 ,Salehi Tabandeh3

نویسندگان: زینب اعظمی – نسرین یوسف زاده – تابنده صالحی

چکیده:

This paper investigates the effects of product market competition on audit pricing among firms listed on Tehran Stock Exchange (TSE). In order to evaluate product market competition two proxies are used, namely, Modified Lerner Index and Herfindahl-Hirschman Index. The research sample includes 113 firms listed on TSE during the period 2006 – 2014. To evaluate research hypotheses, multivariate regression analysis on panel data is used. The research findings show that there is a negative relationship between audit fee and product market competition. That is, auditors charge lower fees for firms operating in more competitive industries, probably due to their lower audit risks. These findings have implications for both managers and auditors in audit pricing considerations.

مقاله مذکور دارای نشان ثبت ملی از سازمان اسناد بوده و مورد تأیید دبیرخانه دائمی مرکز عطران می باشد. پل ارتباطی انتشارات عطران 66191000-021 و پشتیانی تلگرام آنلاین 09108172896 می باشد. جهت دانلود فایل مقاله بر روی گزینه “خرید” کلیک نمایید: