1
Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran
2
Department of Management, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran
Abstract
Managers have many incentives to stabilize earnings (by reducing earnings volatility) and by doing so, they send positive signals to shareholders about the firm's limited business risk and favorable firm performance to improve the firm's business conditions. Since the business risk of companies determines the audit fee. Therefore, the sustainability of profit may positively affect the abnormal audit fee and reduce the abnormal audit fee. The main purpose of this research is to examine the relationship between profit stability and abnormal audit fees, taking into account the moderating role of environmental uncertainty for companies listed on the Tehran Stock Exchange. The statistical population included 138 companies during the years 2016 to 2022. In order to test the hypotheses of the research, multiple linear regression was used based on composite data with a panel pattern with fixed effects. The research results showed that there is a significant negative relationship between profit stability and abnormal audit fees. In other words, abnormal audit fees are lower in firms with more stable earnings. Also, the research results showed that environmental uncertainty weakens the relationship between profit stability and abnormal audit fees.
Shams, A., & Nori Topkanlo, Z. (2024). The relationship between of Earnings Persistence and Abnormal Audit Fees by considering the moderating role of environmental uncertainty. Scientific journal of motaher auditing studies, 2(3), -.
MLA
Amir Shams; Zahra Nori Topkanlo. "The relationship between of Earnings Persistence and Abnormal Audit Fees by considering the moderating role of environmental uncertainty", Scientific journal of motaher auditing studies, 2, 3, 2024, -.
HARVARD
Shams, A., Nori Topkanlo, Z. (2024). 'The relationship between of Earnings Persistence and Abnormal Audit Fees by considering the moderating role of environmental uncertainty', Scientific journal of motaher auditing studies, 2(3), pp. -.
VANCOUVER
Shams, A., Nori Topkanlo, Z. The relationship between of Earnings Persistence and Abnormal Audit Fees by considering the moderating role of environmental uncertainty. Scientific journal of motaher auditing studies, 2024; 2(3): -.
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