تفاوت قیمت گذاری حسابرسی بین حسابرسی داوطلبانه و اجباری
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تفاوت قیمت گذاری حسابرسی بین حسابرسی داوطلبانه و اجباری

عنوان فارسی مقاله: تفاوت قیمت گذاری حسابرسی بین حسابرسی داوطلبانه و اجباری
عنوان انگلیسی مقاله: Differences in audit pricing between voluntary and mandatory audits
مجله/کنفرانس: Academia Revista Latinoamericana de Administración
رشته های تحصیلی مرتبط: حسابداری، مدیریت
گرایش های تحصیلی مرتبط: حسابرسی، مدیریت کسب و کار
کلمات کلیدی فارسی: حسابرسی داوطلبانه، هزینه های حسابرسی، حسابرسان بزرگ ۴، حسابرسان میان رده، SMEs
کلمات کلیدی انگلیسی: Voluntary audit, Audit fees, Big 4 premium, Middle-Tier auditors, SMEs
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus - Master Journal List - JCR - Master ISC
شناسه دیجیتال (DOI): https://doi.org/10.1108/ARLA-01-2016-0007
دانشگاه: Department of Accounting – University of Valencia – Spain
ناشر: امرالد - Emeraldinsight
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور: 0.714 در سال 2017
شاخص H_index: 7 در سال 2019
شاخص SJR: 0.178 در سال 2017
شناسه ISSN: 1012-8255
شاخص Quartile (چارک): Q3 در سال 2017
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 25
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
کد محصول: E9646
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Theoretical framework


3- Empirical study


4- Results


5- Discussion of results


6- Conclusions


Notes


References

نمونه متن انگلیسی مقاله

Abstract


Purpose – Despite the extensive research on the determinants of audit pricing in both public and private settings, there is a lack of research about the differences in audit fees between voluntary audits and mandatory audits. The purpose of this paper is to address this gap. Design/methodology/approach – First, a theoretical framework is developed to justify differences in audit pricing between voluntary and mandatory audits. Next, using a sample of Spanish private small and medium enterprises (SMEs) running from 2009 to 2014, the authors empirically test whether the fees charged for voluntary audits differ from those charged for mandatory ones. The authors also examine whether the premium observed among large auditors is persistent in the SME setting, and whether this premium differs depending on whether the audits are voluntary or mandatory. Findings – Although a preliminary analysis does not report significant differences in pricing between voluntary and mandatory audits, additional analyses using samples restricted by company size show that voluntary audits are charged with a premium. The authors observe a premium related to large auditors, and find no significant differences in the audit pricing of Big 4 auditors depending on the mandatory/ voluntary nature of the audit, but the premium associated with Middle-Tier auditors disappears in the voluntary setting. Originality/value – This paper contributes to the previous literature by introducing the examination of differences in audit pricing between voluntary and mandatory audits. As far as the authors know, this is the first study to examine the differences in audit pricing between voluntary and mandatory audits. It also elaborates on studies on audit pricing in SMEs.


Introduction


There is an increasing interest in the audit pricing process in the private setting and among small companies, justified by the differences between public and private firms. This can help to shed light on the audit pricing process, by examining the impact that those differences have on audit fees (Niemi, 2002; Chaney et al., 2004; Clatworthy and Peel, 2007; Hope et al., 2012), and by disentangling potential effects that cannot be separated in the public setting (Peel and Roberts, 2003; Hope et al., 2012). Nevertheless, there is a lack of research on the audit fees of voluntary audits. Although recent papers have examined the determinants of audit fees in small companies (Peel and Roberts, 2003; Sundgren and Svanström, 2013), they do not analyse whether voluntary audits have a differential effect on audit pricing when compared to mandatory ones, because either they only examine small companies which are voluntarily audited (Peel and Roberts, 2003) or the setting examined requires a mandatory audit for virtually all companies, including the smallest of them (Hope et al., 2012; Sundgren and Svanström, 2013).

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