چکیده:
The main objective of this article is to investigate the relationship between the type of owner business strategy and the audit fees of companies. Following the research of Miles and Snow (1978, 2003), in this research, to determine the type of owner business strategy (aggressive strategy and defensive strategy), capital intensity, asset modernization, working capital efficiency, and financial leverage indicators were used. The statistical population of this research is the companies accepted in the Tehran Stock Exchange during the years 1387 to 1394, with a sample size of 680 observations (company-year). The results obtained from data analysis and analysis show that there is a significant positive relationship between aggressive owner strategy and audit fees. Furthermore, these results indicate that the aggressive strategy has a stronger positive relationship with audit fees compared to the defensive strategy.
خلاصه ماشینی:
Following the research of Miles and Snow (1978, 2003), this study uses indicators such as capital intensity, property and equipment modernization, overhead efficiency, and financial leverage to determine the type of owner's business strategy (aggressive strategy and defensive strategy).
ir Introduction This research, using the organizational strategy literature of Miles and Snow (1978, 2003), seeks to investigate whether the type of owner's business strategy is an effective factor in determining the level of auditor effort to verify the owner's financial statements.
Given the above, the main issue of this research is to examine the relationship between the type of client business strategy (aggressive strategy and defensive strategy) and the audit fees of companies.
Given the above, the research hypothesis is explained as follows: Hypothesis: Aggressive strategy has a stronger positive relationship with companies' audit fees compared to defensive strategy.
In this research, to determine the classification of the auditor's business strategy as defensive or aggressive (Miles and Snow, 1978, 2003), the following four indicators are used (Finkelstein and Hambrick, 1990; Yuan et al.
Table 3: Descriptive statistics of variables (Refer to the page image) Hypothesis Testing In this research, the relationship between the client's business strategy and the audit fees of companies has been examined.
Discussion and Conclusion In this research, the relationship between the type of client's business strategy (aggressive strategy and defensive strategy) and the audit fees of companies has been examined.
Notes 1- Public Company Accounting Oversight 2- International Standard on Board (PCAOB) Auditing (ISA) References Tanani, Mohsen and Mohebkhah, Mohammad.
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