Relationships between Effective Tax Rate and Audit Fees: Evidence from Tehran Stock Exchange
Journal: International Journal of Advanced Scientific Research & Development (IJASRD) (Vol.03, No. 04)Publication Date: 2016-12-30
Authors : Hamid Saremi Shaban Mohammadi; Behrad Moein Nezhad;
Page : 120-127
Keywords : Effective Tax Rate; Audit Fees; Audit Opinion; Loss Report.;
Abstract
In present study, we examine the relationships between effective tax rate and audit fees of the listed companies on the Tehran Stock Exchange (TSE). Data were gathered from the audited financial statements of the firms provided by TSE's website from 2010 to 2015. The results of multiple linear regression analysis show that effective tax rate have negative significant effects on audit fees. Firm size is significantly related to audit fees. Financial leverage and audit opinion were negative significantly related to audit fees. There is a significant relationship between loss report and audit fees. Also, there is a no significant relationship between accruals and audit fees. However, the results of fuzzy regression analysis indicate significant relationships between the independent variable except audit fees.
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