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Earnings Management, Board Independence And Audit Fees Considering The Firm's Profitability Level

Author

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  • Javad Moradi
  • Hashem Valipour
  • Zahra Pahlavan

Abstract

This study investigates the relation between earnings management, board independence and audit fees considering the firm's profitability level. Two main hypotheses have been designed by theoretical framework, and have been tested on 57 listed companies in Tehran Stock Exchange during 2003 to 2009. The statistical analysis had been done by multi-variable regression analysis and one-way ANOVA analysis, too. The findings show that there is a meaningful and positive relation between earnings management and audit fees. Also, there is a meaningful and negative relation between board independence and audit fees. The results suggest that the higher the level of profitability, the higher the audit fees.

Suggested Citation

  • Javad Moradi & Hashem Valipour & Zahra Pahlavan, 2012. "Earnings Management, Board Independence And Audit Fees Considering The Firm's Profitability Level," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 2(2), pages 358-366.
    • Handle: RePEc:asi:aeafrj:v:2:y:2012:i:2:p:358-366:id:763
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    Cited by:

    1. Kogilavani Apadore & Thanaletchumi R. Letchumanan, 2016. "Determinants of Audit Fees among Public Listed Companies in Malaysia. A Theoretical Model," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(2), pages 169-174, April.
    2. Rustam, Sehrish & Rashid, Kashif & Zaman, Khalid, 2013. "The relationship between audit committees, compensation incentives and corporate audit fees in Pakistan," Economic Modelling, Elsevier, vol. 31(C), pages 697-716.

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