خلاصة:
One of the main instruments of accountability in economic activities is auditing.
But despite the extent of audit work, determining the fees for this service in our
country is not based on a scientific model and reasonably we cannot claim, according
to firm's characteristic and with what cost, the work would be done. In
this regard, we have tested the impact of transparency of accounting information
on audit fees. This paper statically sample consists of 64 firms that are analysed in
period of 2011-2016 which obtaining total 320 firm-years; for data analysis, we
used Kolmogorov-Smirnov for normality of the data, Durbin-Watson test for test
of errors independence or absence of autocorrelation, and finally with the help of
t-statistical tests, calculated probability is judged and assessed for each of the
hypothesis. There are five main hypotheses in present study. Testing hypotheses is
taken using panel data and for data analysis we used multivariate regression estimation
and SPSS19, EXCEL and Eviews7 software. After designing and testing
hypotheses for each hypothesis, it was concluded that the relationship between
transparency of accounting information and auditing costs is established at all
levels of the company and also at the corporate level companies with low financial
leverage. If the relation between transparency of accounting information and
auditing costs at the corporate level with high financial leverage is high, there is
no significant linear relationship between high cash and low cash.
ملخص الجهاز:
LnFeei= + β1TAR+ β2SIi+ β3QRi + β4 DEi+β5INi+ β5ROIi + β7 Loi+εit TARi: Transparency Index of Accounting Reporting Sii: Size of the firm QRi: Current Ratio LnFeei: natural log of audit fees Dei: Debt of investors Ini: book value of inventory and get on the property ROIi: return on investment )1( Loi: is dummy variable and if the firm has not losses within five years will be zero, but if has even a year loss will be one.
We then by property of me- dian have to divide companies into two categories and select the second category that their financial leverage is higher than the middle and then estimate the following regression model in companies with high financial leverage:(View the image of this page) )2( Third hypothesis: there is a significant relationship between transparency of accounting infor- mation and audit costs in companies with low financial leverage.
We then by property of median have to divide companies into two categories and select the category that their financial leverage is less than the middle and then estimate the following regression model in companies with low financial leverage: (View the image of this page) Fourth hypothesis: there is a significant relationship between transparency of accounting infor- mation and audit costs in companies with high cash level.
We then by property of median have to divide companies into two categories and select the category that their cash is higher than the middle and then estimate the following regression model in companies with high cash: (View the image of this page) )4( Fifth hypothesis: there is a significant relationship between transparency of accounting information and audit costs in companies with low cash level.