List of Articles الزحمه حسابرسی

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  1 - Investigation of the relationship between the managers narcissism with monitoring costs
  ameneh bazrafshan ashraf rezaei nasab
  The present study investigates the relationship between board of directors, CEO and financial non-executive member of the board narcissism with performance monitoring costs. Theoretically, firms with narcissistic manager have a higher risk of inherent risk and control r More

  The present study investigates the relationship between board of directors, CEO and financial non-executive member of the board narcissism with performance monitoring costs. Theoretically, firms with narcissistic manager have a higher risk of inherent risk and control risk Compared to other firms. Therefore, auditors must do additional work to maintain an acceptable level of audit risk when faced with such managers, and ultimately will demand more fees. To measure narcissism is used of the area of managers’ signatures. In this regard, 101 companies listed in Tehran Stock Exchange have been investigated in the period of 8 years during the years 2009-2017. The present research is an applied research in terms of purpose, and in terms of research method, descriptive-correlation is considered. The results of the research show that there is significant relationship between board of directors' narcissism (based on signature size) and audit fees. However, no significant relationship was found between the CEO and the financial non-executive member of the board narcissism with audit fees. Manuscript profile
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  2 - بررسی رابطه بین حق الزحمه حسابرسی با کیفیت سود و کیفیت حسابرسی در بورس اوراق بهادار تهران
  فاطمه محمدزاده
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  3 - بررسی رابطه بین کارایی هیات مدیره و حق الزحمه حسابرسی در شرکت های سرمایه گذاری پذیرفته شده در بورس اوراق بهادار تهران
  خدیجه  رئیسیان پروری
  The purpose of this study is to investigate the relationship between the efficiency of the company's board of directors and the company's audit costs. The present study is post-event in terms of descriptive research method and applied in terms of purpose because its res More

  The purpose of this study is to investigate the relationship between the efficiency of the company's board of directors and the company's audit costs. The present study is post-event in terms of descriptive research method and applied in terms of purpose because its results will be used by beneficiaries. The statistical population of this study is all investment, financial and insurance companies active in the Tehran Stock Exchange with 40 companies, which has formed a sample size of 33 companies through the systematic elimination method. In order to collect the required financial information, it was extracted through financial statements during the 5-year period of 1397-1393 by the data panel method, which was analyzed by SPSS software and Ivyuz. Various statistical tests, including regression, have been used for inferential analysis of variables for statistical analysis of data. Three hypotheses have been examined and the results show that there is a positive and significant relationship between the size of the board of directors, the number of independent board members and the efficiency of the audit committee and audit fees. And research hypotheses were confirmed. Manuscript profile