Impact of Board Incentives and Board Interlocks on Audit Fees
This study aims to examine how board incentives and board interlocks affect audit fees. Using multiple linear regression with panel data, this research shows a significant relationship between the board incentives and future audit fees. In contrast, this relationship is not significant for current a...
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| Format: | Article |
| Language: | English |
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Ferdowsi University of Mashhad
2020-08-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_39434_590f912c8351cc0e077cd6646d4c48ff.pdf |
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| _version_ | 1850104369939218432 |
|---|---|
| author | Elham Chenari |
| author_facet | Elham Chenari |
| author_sort | Elham Chenari |
| collection | DOAJ |
| description | This study aims to examine how board incentives and board interlocks affect audit fees. Using multiple linear regression with panel data, this research shows a significant relationship between the board incentives and future audit fees. In contrast, this relationship is not significant for current audit fees. Furthermore, there is a significant relationship between board interlock in companies with future audit fees, while this relationship is not significant for the current audit fees. This paper contributes to the literature on the determinants of audit fees. |
| format | Article |
| id | doaj-art-3af91d5eb5aa49c897a9e1fe03d27d84 |
| institution | DOAJ |
| issn | 2717-4131 2588-6142 |
| language | English |
| publishDate | 2020-08-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | Iranian Journal of Accounting, Auditing & Finance |
| spelling | doaj-art-3af91d5eb5aa49c897a9e1fe03d27d842025-08-20T02:39:20ZengFerdowsi University of MashhadIranian Journal of Accounting, Auditing & Finance2717-41312588-61422020-08-01439711010.22067/ijaaf.2020.3943439434Impact of Board Incentives and Board Interlocks on Audit FeesElham Chenari0Ferdowsi University of Mashhad, Faculty of Economics and Administrative SciencesThis study aims to examine how board incentives and board interlocks affect audit fees. Using multiple linear regression with panel data, this research shows a significant relationship between the board incentives and future audit fees. In contrast, this relationship is not significant for current audit fees. Furthermore, there is a significant relationship between board interlock in companies with future audit fees, while this relationship is not significant for the current audit fees. This paper contributes to the literature on the determinants of audit fees.https://ijaaf.um.ac.ir/article_39434_590f912c8351cc0e077cd6646d4c48ff.pdfboard incentivesboard compensationaudit feesboard interlock |
| spellingShingle | Elham Chenari Impact of Board Incentives and Board Interlocks on Audit Fees Iranian Journal of Accounting, Auditing & Finance board incentives board compensation audit fees board interlock |
| title | Impact of Board Incentives and Board Interlocks on Audit Fees |
| title_full | Impact of Board Incentives and Board Interlocks on Audit Fees |
| title_fullStr | Impact of Board Incentives and Board Interlocks on Audit Fees |
| title_full_unstemmed | Impact of Board Incentives and Board Interlocks on Audit Fees |
| title_short | Impact of Board Incentives and Board Interlocks on Audit Fees |
| title_sort | impact of board incentives and board interlocks on audit fees |
| topic | board incentives board compensation audit fees board interlock |
| url | https://ijaaf.um.ac.ir/article_39434_590f912c8351cc0e077cd6646d4c48ff.pdf |
| work_keys_str_mv | AT elhamchenari impactofboardincentivesandboardinterlocksonauditfees |