Audit fees prediction using fuzzy models
نویسندگان
چکیده
منابع مشابه
Economic Crisis and Audit Fees
Economic crisis generally increases firms’ bankruptcy and consequently audit risk. Hence, auditors are more likely to respond to this increased risk through increasing audit fees. However, in the lack of adequate empirical and theoretical evidence, the role of this macro-economic variable, economic crisis, is not clearly demonstrated on audit fees. Therefore, this study investigates the role of...
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This paper investigates the effect of non-audit services on audit quality. Following the announcement of the requirement to disclose non-audit fees, approximately one-third of UK quoted companies disclosed before the requirement became effective. Whilst distressed companies were more likely to disclose early, auditor size, directors’ shareholdings and non-audit fees were not signi cantly corre...
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Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined. We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal accruals in a system of sim...
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Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit ...
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Introduction: The metastasis of breast cancer, the spread of cancer to different body parts, is considered as one of the most important factors responsible for the majority of deaths caused by breast cancer in women. Diagnosing the breast cancer metastasis at the earliest stages helps to choose the best treatment and improve the quality of life for patients. Method: In the present fundamental r...
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ژورنال
عنوان ژورنال: Problems and Perspectives in Management
سال: 2016
ISSN: 1727-7051,1810-5467
DOI: 10.21511/ppm.14(2).2016.11