The impact of monopoly or industry competition on pricing of external audit services
Existing theories predict two contradict relation between industry competitiveness and audit fees. Industry competitiveness reduces the agency problem between manager and stockholder of firms and also increases the accuracy of financial statement. Therefore decrease the assessment of risk by auditor...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2016-12-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_11511_d41d8cd98f00b204e9800998ecf8427e.pdf |