The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange
Linguistic features of information provided by business unit management could facilitate the goals of the transmission of economic facts. In recent years, these characteristics have always been considered in research in the field of accounting and behavioral finance. Therefore, this study seeks to e...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2021-12-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_12714_d219c3ec7f91e7144386913fbc045816.pdf |
| _version_ | 1797378249844588544 |
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| author | Mosa Bozorg Asl mohamad marfo mahdi mahannejad |
| author_facet | Mosa Bozorg Asl mohamad marfo mahdi mahannejad |
| author_sort | Mosa Bozorg Asl |
| collection | DOAJ |
| description | Linguistic features of information provided by business unit management could facilitate the goals of the transmission of economic facts. In recent years, these characteristics have always been considered in research in the field of accounting and behavioral finance. Therefore, this study seeks to examine the effect of financial reporting tone on audit fees. The sample consists of 63 companies listed in Tehran Stock Exchange for the period from 2012 to 2019. Financial reporting tone is measured using the model introduced by Muhammad et al (2019). Also, a natural logarithm is used to measure audit fees. The data are analyzed and the hypotheses are tested based on the multivariate regression model and panel data. The findings show that financial reporting tone has a significant negative effect on audit fees. In other words, if the financial reporting tone conveys an optimistic tone, the audit fee will be less. Results indicate that financial reporting tone reflects factors that auditors consider in assessing audit risk. |
| first_indexed | 2024-03-08T20:05:03Z |
| format | Article |
| id | doaj.art-75f0ea03b59e42b9b54492e1bd3befda |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:05:03Z |
| publishDate | 2021-12-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-75f0ea03b59e42b9b54492e1bd3befda2023-12-23T10:38:17ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192021-12-0118727910710.22054/qjma.2021.57363.221112714The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock ExchangeMosa Bozorg Asl0mohamad marfo1mahdi mahannejad2Associate Professor of Accounting, Allameh Tabatab'i University, Tehran, IranAssistant Professor of Accounting, Allameh Tabataba'i University, Tehran, IranPh.D candidate , of Accounting, Allameh Tabatab'i University, Tehran, IranLinguistic features of information provided by business unit management could facilitate the goals of the transmission of economic facts. In recent years, these characteristics have always been considered in research in the field of accounting and behavioral finance. Therefore, this study seeks to examine the effect of financial reporting tone on audit fees. The sample consists of 63 companies listed in Tehran Stock Exchange for the period from 2012 to 2019. Financial reporting tone is measured using the model introduced by Muhammad et al (2019). Also, a natural logarithm is used to measure audit fees. The data are analyzed and the hypotheses are tested based on the multivariate regression model and panel data. The findings show that financial reporting tone has a significant negative effect on audit fees. In other words, if the financial reporting tone conveys an optimistic tone, the audit fee will be less. Results indicate that financial reporting tone reflects factors that auditors consider in assessing audit risk.https://qjma.atu.ac.ir/article_12714_d219c3ec7f91e7144386913fbc045816.pdfaudit feesaudit pricingaudit riskfinancial reporting tonetextual analysis |
| spellingShingle | Mosa Bozorg Asl mohamad marfo mahdi mahannejad The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange مطالعات تجربی حسابداری مالی audit fees audit pricing audit risk financial reporting tone textual analysis |
| title | The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange |
| title_full | The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange |
| title_fullStr | The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange |
| title_full_unstemmed | The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange |
| title_short | The Effect of Financial Reporting Tone on Audit Fees of Listed Companies in Tehran Stock Exchange |
| title_sort | effect of financial reporting tone on audit fees of listed companies in tehran stock exchange |
| topic | audit fees audit pricing audit risk financial reporting tone textual analysis |
| url | https://qjma.atu.ac.ir/article_12714_d219c3ec7f91e7144386913fbc045816.pdf |
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