The subject of the study is to investigate the stickiness behavior of audit fees in accepted companies in Tehran Stock Exchange during 1387 to 1391 years. After collecting of primary data, the data was analyzed by using of Excel and Eviews software. To examine the relationships between variables are used multiple regressions and to test the hypothesis are used Anderson et al model. The results show that audit fees do not immediately adjust to the levels suggested by an audit fee model٫ in other words, audit fees resist against the reductions and they desire to increase ٫therefore it can be consider "sticky". During the longer periods of time, this stickiness is reduced, so that when the time periods are considered quadrennial, it is reversaled. This indicates that the audit market is competitive during the medium time period and auditors are not able to maintain a pricing strategy for their services in the medium time period.
Jameie, R. (2016). Investigating stickiness behavior of audit fees in accepted companies in Tehran Stock Exchange. Accounting and Auditing Research, 8(29), 52-67. doi: 10.22034/iaar.2016.99190
MLA
Reza Jameie. "Investigating stickiness behavior of audit fees in accepted companies in Tehran Stock Exchange". Accounting and Auditing Research, 8, 29, 2016, 52-67. doi: 10.22034/iaar.2016.99190
HARVARD
Jameie, R. (2016). 'Investigating stickiness behavior of audit fees in accepted companies in Tehran Stock Exchange', Accounting and Auditing Research, 8(29), pp. 52-67. doi: 10.22034/iaar.2016.99190
VANCOUVER
Jameie, R. Investigating stickiness behavior of audit fees in accepted companies in Tehran Stock Exchange. Accounting and Auditing Research, 2016; 8(29): 52-67. doi: 10.22034/iaar.2016.99190
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