1
Department of Accounting, Islamic Azad University, Science and Research Branch, Ardabil, Iran
2
Department of Accounting, Islamic Azad University, Ardabil Branch, Ardabil, Iran
Abstract
The present study examined the relationship between between the abnormal audit fees and re-presentation of the financial statements in the companies listed in Tehran Stock Exchange. The studied population is included 132 companies during the financial period 2009-2013. This study consists of a hypothesis (there is a significant relationship between the abnormal audit fees and re-presentation of the financial statements of listed companies in Tehran Stock Exchange in this year) which the abnormal audit fees is the independent variable and the re-presentation of the financial statements is the dependent variable. To investigate the correlation between the research variables, it is used the Pearson and Spearman correlation coefficient and the logit multivariate regression and the average difference test between two independent population (t-test) is also used to test the hypothesis of the research. In general, The results of the study hypothesis research, A high percentage of re-presentations in Iran due to the correction of accounting errors, which represents a significant lack of communication between audit and review fees unusual presentation of financial statements of listed companies on the Stock Exchange in Tehran.
Sarkhani Moghadam, D., & Pakdel, A. (2018). The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange. Accounting and Auditing Research, 10(37), 133-146.
MLA
Dariush Sarkhani Moghadam; Abdollah Pakdel. "The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange". Accounting and Auditing Research, 10, 37, 2018, 133-146.
HARVARD
Sarkhani Moghadam, D., Pakdel, A. (2018). 'The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange', Accounting and Auditing Research, 10(37), pp. 133-146.
VANCOUVER
Sarkhani Moghadam, D., Pakdel, A. The Relationship Between of Abnormal Audit Fees and Restatements of Listed Companies in Tehran Stock Exchange. Accounting and Auditing Research, 2018; 10(37): 133-146.
)