The effect of audit fees on the irregularity of earnings sustainability

Document Type : Original Article

Authors

1 Master of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.

2 Associate Professor of Accounting Department, Bonab Branch, Islamic Azad University, Bonab, Iran.

3 Master's student in accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran.

Abstract

The purpose of this study is to investigate the impact of audit fees on the irregularity of profit stability. This research is practical in terms of its purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 125 companies were selected as the research sample in the 5-year period between 1393 and 1397. The method used to collect information is a library, and the relevant data for measuring the variables were collected from the Kodal website and the financial statements of the companies, and basic calculations were made in Excel, then Stata software was used to test the research hypotheses. The results of the hypothesis test showed that the audit fee had an adverse effect on the stability of the return on assets. Finally, the inverse effect of the audit fee on the stability of gross profitability was proved.

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