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

Listed author(s):
  • 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):

    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.

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    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

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    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

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    1. Fatima Alali, 2011. "Audit fees and discretionary accruals: compensation structure effect," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(2), pages 90-113, January.
    2. 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.
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