Advanced Search
MyIDEAS: Login to save this article or follow this journal

Earnings Management, Board Independence And Audit Fees Considering The Firm‘s Profitability Level

Contents:

Author Info

  • Javad Moradi

    ()
    (Accounting Department, Islamic Azad University-Marvdasht Branch, Marvdasht, IRAN)

  • Hashem Valipour

    (Accounting Department, Islamic Azad University-Marvdasht Branch, Marvdasht, IRAN)

  • Zahra Pahlavan

    (Accounting Department, Islamic Azad University-Marvdasht Branch, Marvdasht, IRAN)

Registered author(s):

    Abstract

    This study investigates the relation between earnings management, board independence and audit fees considering the firm‘s profitability level. Two main hypotheses have been designed by theoretical framework, and have been tested on 57 listed companies in Tehran Stock Exchange during 2003 to 2009. The statistical analysis had been done by multi-variable regression analysis and one-way ANOVA analysis, too. The findings show that there is a meaningful and positive relation between earnings management and audit fees. Also, there is a meaningful and negative relation between board independence and audit fees. The results suggest that the higher the level of profitability, the higher the audit fees.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.aessweb.com/download.php?id=1383
    Download Restriction: no

    File URL: http://www.aessweb.com/archives.php?m=June&id=1383
    Download Restriction: no

    Bibliographic Info

    Article provided by Asian Economic and Social Society in its journal Asian Economic and Financial Review.

    Volume (Year): 2 (2012)
    Issue (Month): 2 (June)
    Pages: 358-366

    as in new window
    Handle: RePEc:asi:aeafrj:2012:p:358-366

    Contact details of provider:
    Postal: Sadeeq Block, Near Fawara Chowk, Abbasia Town, Rahim Yar Khan - 64200, Punjab, Pakistan
    Web page: http://www.aessweb.com/

    Related research

    Keywords: Earnings Management; Board Independence; Audit Fees; Discretionary Accruals;

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Anderson, Don & Francis, Jere R. & Stokes, Donald J., 1993. "Auditing, directorships and the demand for monitoring," Journal of Accounting and Public Policy, Elsevier, vol. 12(4), pages 353-375.
    2. Fatima Alali, 2011. "Audit fees and discretionary accruals: compensation structure effect," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(2), pages 90-113, January.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. Rustam, Sehrish & Rashid, Kashif & Zaman, Khalid, 2013. "The relationship between audit committees, compensation incentives and corporate audit fees in Pakistan," Economic Modelling, Elsevier, vol. 31(C), pages 697-716.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:asi:aeafrj:2012:p:358-366. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Qazi Muhammad Imran).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.