چکیده:
Agency problems caused as a result conflict of interest between managers
and shareholders. In the meantime, the audit the efficient strategy to limit the
powers of the managers in contractual relations is considered. The aim of
this paper is the investigation the relationship between agency costs and
audit quality associated with audit fees. The study population consisted of
492 years - company during the period 2010 to 2014. In this study, the
independent variables agency costs (the ratio of sales to total assets), agency
cost (the operating expenses ratio on sales) and audit quality (the rank of
audit company) and the dependent variable (audit fees) that using
multivariate regression techniques with combined data and to Eviews8
software, hypothesis analysis were made. The results revealed there is a
significant relationship between agency costs (the ratio of sales to total
assets), agency cost (the operating expenses ratio on sales) and audit fees
and the lack of a significant relationship between audit quality and auditing
fees. The other research results showed that there is significant relationship
between company sizes with audit fees.
خلاصه ماشینی:
The relationship of Audit quality & Agency cost associated with Audit fees Samaneh Khosravi1 and Alireza Mehrazeen1* 1Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran Original Article: Received 05 Feb. 2016 Accepted 10 April.
1 Internal researches Alavi Tabari, Rajabi and Shahbazi (2011) the study, entitled ‘the relationship between governance system and an independent the firms audit fees" have done.
Azizkhani and Aghabeigi 2013 The results also indicate there is no significant relationship between future year’s tenure duration and audit fees Alavi Tabari, Rajabi and Shahbazi 2011 there is direct and significant relationship between the percentage of institutional ownership governmental and quasi-governmental and the type of auditor with independent audit fees Darogheh, Hazrati and pahlevan 2012 There is a significant relationship between earnings management, conditional clauses in the audit report, the type of auditor and the board composition with audit fees Malekian et al 2012 There is a negative relationship between audit fees and percentage of non-duty board members and positive relationship between CEO duality with audit fees of companies listed was in Tehran stock exchange 3-Research method In this study, the comparative method to understand the study theoretical principal and from the inductive method to data collection and test hypotheses was used .
The results of the research with findings Mohammadi khoshoni &Rajabi (2008) are compatible, so that, they also obtained a significant relationship between agency costs and pricing auditing services.