Purpose- The current study aims to investigate the amount of downward pressure on audit fees and its effect on audit quality. Design/methodology/approach- The research population includes 104 listed companies on the Tehran Stock Exchange. In this study, at first the audit fees pressure measured; then, by comparing it with actual audit fees, the pressure on audit costs calculated. Finally, the hypotheses tested using logistic regression. Findings- The results of models and hypotheses show that as expected during the intensification of sanctions (2010) compared with other years, business entities have exerted more pressure to reduce audit fees; moreover, there is a positive significant relationship between fees pressure and the rate of misstatement (reverse audit quality criterion) at 10% error level during the year (2010) while in years before and after 2010, there is no significant relationship between audit fees pressure and audit quality.
کلید واژگان :audit fees pressure, audit quality, sanction, misstatement
ارزش ریالی : 350000 ریال
با پرداخت الکترونیک